https://www.taxtmi.com/caselaws?id=249316 The Tribunal upheld the decision of the adjudicating authority to adjust the refund claim against the differential duty payment in compliance with Section 11 of the Central Excise Act, 1944. The ruling emphasized the principle of unjust enrichment and consumer benefit fund considerations, citing the Excel Rubber Ltd. case. The appeals by the appellants were rejected, affirming the authority's right to make such adjustments after finalizing provisional assessments. en-us Wed, 05 Mar 2014 00:00:00 +0530 Thu, 04 Sep 2014 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249316 The Tribunal upheld the decision of the adjudicating authority to adjust the refund claim against the differential duty payment in compliance with Section 11 of the Central Excise Act, 1944. The ruling emphasized the principle of unjust enrichment and consumer benefit fund considerations, citing the Excel Rubber Ltd. case. The appeals by the appellants were rejected, affirming the authority's right to make such adjustments after finalizing provisional assessments. Case-Laws Central Excise Wed, 05 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249316