Vst Industries Limited vs The Commissioner Of Central Excise, on 12 June, 2025
She also relied upon the judgment of the Hon'ble
Supreme Court in Commissioner of Customs v. Mangalore
Refinery and Petrochemicals Limited 3 reiterating that as
claim for refund is arising out of finalization of provisional
assessment prior to 25.06.1999, the principle of 'unjust
enrichment' does not arise.