https://www.taxtmi.com/caselaws?id=207540 Excess duty paid during provisional assessment under Rule 9B of the Central Excise Rules, 1944 was adjustable in favour of the assessee, and the benefit had to be considered for the period up to 30.06.2001. For the later period governed by Rule 7(6) of the Central Excise Rules, 2001, refund or adjustment could not be granted without first examining unjust enrichment, because refund is payable only if the duty has not been passed on and the refundable amount is to be determined before crediting any balance to the consumer welfare fund. The denial of adjustment was therefore set aside and the matter remanded for recomputation and unjust enrichment scrutiny. en-us Tue, 05 Jul 2011 00:00:00 +0530 Wed, 10 Aug 2011 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207540 Excess duty paid during provisional assessment under Rule 9B of the Central Excise Rules, 1944 was adjustable in favour of the assessee, and the benefit had to be considered for the period up to 30.06.2001. For the later period governed by Rule 7(6) of the Central Excise Rules, 2001, refund or adjustment could not be granted without first examining unjust enrichment, because refund is payable only if the duty has not been passed on and the refundable amount is to be determined before crediting any balance to the consumer welfare fund. The denial of adjustment was therefore set aside and the matter remanded for recomputation and unjust enrichment scrutiny. Case-Laws Central Excise Tue, 05 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207540