https://www.taxtmi.com/caselaws?id=265967 Inter-unit transfers of goods within the same company, without sale to independent buyers, were treated as a situation where excess duty paid on some clearances could be adjusted against short payment on others before working out the final duty position. The Tribunal applied earlier authority permitting set-off in such non-market transfers and held that the unjust enrichment objection did not defeat the adjustment exercise at that stage. Refund, demand, and any interest liability were to be determined only after the adjustment was made in accordance with law. en-us Fri, 26 Jun 2015 00:00:00 +0530 Tue, 15 Nov 2016 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265967 Inter-unit transfers of goods within the same company, without sale to independent buyers, were treated as a situation where excess duty paid on some clearances could be adjusted against short payment on others before working out the final duty position. The Tribunal applied earlier authority permitting set-off in such non-market transfers and held that the unjust enrichment objection did not defeat the adjustment exercise at that stage. Refund, demand, and any interest liability were to be determined only after the adjustment was made in accordance with law. Case-Laws Central Excise Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265967