Dismissal of Appeal under Central Excise Act: No Unjust Enrichment Found

The High Court of Punjab and Haryana dismissed an appeal under Section 35G of the Central Excise Act, 1944, regarding post-clearance adjustment and unjust enrichment. The Tribunal found no unjust enrichment as the assessee did not pass on duty amount to buyers. The appeal was dismissed as no substantial question of law arose. Total amount involved was Rs. 14,924.

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The High Court of Punjab and Haryana dismissed an appeal under Section 35G of the Central Excise Act, 1944, regarding post-clearance adjustment and unjust enrichment. The Tribunal found no unjust enrichment as the assessee did not pass on duty amount to buyers. The appeal was dismissed as no substantial question of law arose. Total amount involved was Rs. 14,924.

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