https://www.taxtmi.com/caselaws?id=126251 The Tribunal ruled in favor of the appellants in a case concerning the refund claim based on provisional assessment for depot sales under the Central Excise Act. The Tribunal held that duty should be calculated based on the depot price prevailing at the time of goods clearance from the factory, indicating non-transfer of duty burden. Upholding the original authority's decision, the Tribunal set aside the Commissioner (Appeals) order, emphasizing that the appellants had met the conditions of unjust enrichment by demonstrating the relevant depot price. All appeals were allowed in favor of the appellants. en-us Mon, 23 Feb 2009 00:00:00 +0530 Mon, 28 Aug 2017 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126251 The Tribunal ruled in favor of the appellants in a case concerning the refund claim based on provisional assessment for depot sales under the Central Excise Act. The Tribunal held that duty should be calculated based on the depot price prevailing at the time of goods clearance from the factory, indicating non-transfer of duty burden. Upholding the original authority's decision, the Tribunal set aside the Commissioner (Appeals) order, emphasizing that the appellants had met the conditions of unjust enrichment by demonstrating the relevant depot price. All appeals were allowed in favor of the appellants. Case-Laws Central Excise Mon, 23 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126251