https://www.taxtmi.com/caselaws?id=75154 The Appellate Tribunal upheld the Commissioner's decision to refund the excess duty paid by the assessee under the Compounded Levy Scheme. The Revenue's argument of unjust enrichment was refuted based on the nature of the assessee's operations under the scheme, where job charges were collected separately from duty. The Tribunal found no flaws in the Commissioner's reasoning, leading to the rejection of the Revenue's appeal and affirming the refund to the assessee. en-us Fri, 22 May 2009 00:00:00 +0530 Sat, 27 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75154 The Appellate Tribunal upheld the Commissioner's decision to refund the excess duty paid by the assessee under the Compounded Levy Scheme. The Revenue's argument of unjust enrichment was refuted based on the nature of the assessee's operations under the scheme, where job charges were collected separately from duty. The Tribunal found no flaws in the Commissioner's reasoning, leading to the rejection of the Revenue's appeal and affirming the refund to the assessee. Case-Laws Central Excise Fri, 22 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75154