Board's circular not to supersede the judicial pronouncement - Central Excise - 390/93/88-AU

Board's circular not to supersede the judicial pronouncement F. No. 390/93/88-AU Dated 22-9-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Board's Circular not to supersede the judicial pronouncements. Refer to Board's Circular No. 8 issued from F. No. 390/93/88-AU, dated 1-9-1988 regarding implementation of orders passed by CEGAT, Collector (Appeals). Attention of the collectors is invited to various decisions of courts in the matter of fortuitous benefits and undue enrichment where the assessee is not in a position to refund the amount to the actual person. In addition to the decisions of high courts of Gujarat, Calcutta, Madras, Andhra Pradesh attention is invited to the latest decision of Bombay High Court in the case of Roplas (India) Ltd. v. Union of India in W.P. No. 23042/88, dated 6th July, 1988 wherein the court has also referred to various decision of the Supreme Court (copy being sent by post). Board's circular cited supra does not supersede the judicial pronouncement. Acknowledge receipt.