9911796707
TMI Blog2014 (12) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... d that:- facts are not in dispute exhibiting that the provisional assessments in the case of the appellant were completed prior to the communication of the final assessment order. The date on which a public order is served on the person to whom that is meant, such date of service is counted for remedial measure if the person on whom the order served is aggrieved. The date of communication is decei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Act. By that amendment, bar of limitation as well as unjust enrichment are enacted to the law. Therefore before 31-7-2006, the refund arising upon completion of the provisional assessments is not intended by law to undergo the test of limitation as well as unjust enrichment in terms of law laid down by the Hon’ble High Court of Delhi in the case of the present appellant reported in [2012 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f completion of provisional assessment shall undergo the process of Section 27 when the refunds related to the period prior to 13-7-2006. 3. To answer both the issues, facts are not in dispute exhibiting that the provisional assessments in the case of the appellant were completed prior to the communication of the final assessment order. The date on which a public order is served on the person t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. By that amendment, bar of limitation as well as unjust enrichment are enacted to the law. Therefore before 31-7-2006, the refund arising upon completion of the provisional assessments is not intended by law to undergo the test of limitation as well as unjust enrichment in terms of law laid down by the Hon ble High Court of Delhi in the case of the present appellant reported in 2012 (282) E.L.T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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