https://www.taxtmi.com/caselaws?id=126416 Where excisable goods are cleared and sold without prior duty payment, the realised sale price must be treated as inclusive of duty for computing the duty liability. On that basis, the duty payable may be lower than the amount later discharged, creating an excess payment. Refund of that excess duty is not barred by unjust enrichment where the entire duty was paid only after clearance and the excess was not recovered from buyers. The document states that the assessee was entitled to refund of the excess excise duty paid on CTD bars. en-us Thu, 28 May 2009 00:00:00 +0530 Tue, 06 Nov 2012 14:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126416 Where excisable goods are cleared and sold without prior duty payment, the realised sale price must be treated as inclusive of duty for computing the duty liability. On that basis, the duty payable may be lower than the amount later discharged, creating an excess payment. Refund of that excess duty is not barred by unjust enrichment where the entire duty was paid only after clearance and the excess was not recovered from buyers. The document states that the assessee was entitled to refund of the excess excise duty paid on CTD bars. Case-Laws Central Excise Thu, 28 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126416