https://www.taxtmi.com/caselaws?id=206944 The Tribunal upheld the Commissioner's decision that the excess duty paid could not be adjusted against the short payment due to lack of provision in the Central Excise Act and the principle of unjust enrichment. However, the Tribunal found merit in the appellants' argument regarding the limitation period, remanding the case for re-quantification within the normal period of limitation. The appeal was allowed by way of remand, with the Tribunal directing the adjudicating authority to reconsider the issues based on the limitations discussed. en-us Fri, 03 Jun 2011 00:00:00 +0530 Tue, 28 May 2013 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206944 The Tribunal upheld the Commissioner's decision that the excess duty paid could not be adjusted against the short payment due to lack of provision in the Central Excise Act and the principle of unjust enrichment. However, the Tribunal found merit in the appellants' argument regarding the limitation period, remanding the case for re-quantification within the normal period of limitation. The appeal was allowed by way of remand, with the Tribunal directing the adjudicating authority to reconsider the issues based on the limitations discussed. Case-Laws Central Excise Fri, 03 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206944