https://www.taxtmi.com/caselaws?id=251745 The Tribunal upheld the Commissioner (Appeals)'s decision allowing the adjustment of excess duty payment against short payment during finalization of provisional assessment in favor of M/s BSL Ltd. despite Revenue's challenge based on unjust enrichment principles. The Tribunal deemed the subsequent appeal against the Deputy Commissioner's order invalid post the Commissioner (Appeals)'s decision. Conflicting tribunal views were resolved in favor of the High Court judgment supporting the adjustment. The judgment clarified legal principles on such adjustments and emphasized the binding nature of High Court decisions. en-us Wed, 28 May 2014 00:00:00 +0530 Fri, 26 Sep 2014 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251745 The Tribunal upheld the Commissioner (Appeals)'s decision allowing the adjustment of excess duty payment against short payment during finalization of provisional assessment in favor of M/s BSL Ltd. despite Revenue's challenge based on unjust enrichment principles. The Tribunal deemed the subsequent appeal against the Deputy Commissioner's order invalid post the Commissioner (Appeals)'s decision. Conflicting tribunal views were resolved in favor of the High Court judgment supporting the adjustment. The judgment clarified legal principles on such adjustments and emphasized the binding nature of High Court decisions. Case-Laws Central Excise Wed, 28 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251745