https://www.taxtmi.com/caselaws?id=266682 The Tribunal upheld the principle that unjust enrichment does not apply when goods were cleared at a higher value initially, subsequently adjusted to a lower rate post-clearance based on provisional assessments, and where the excess duty amount was not recovered from the customers. The decision of the Commissioner (Appeals) was deemed appropriate in this context, leading to the rejection of the Revenue's appeal. en-us Thu, 17 Jul 2014 00:00:00 +0530 Thu, 22 Oct 2015 21:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266682 The Tribunal upheld the principle that unjust enrichment does not apply when goods were cleared at a higher value initially, subsequently adjusted to a lower rate post-clearance based on provisional assessments, and where the excess duty amount was not recovered from the customers. The decision of the Commissioner (Appeals) was deemed appropriate in this context, leading to the rejection of the Revenue's appeal. Case-Laws Central Excise Thu, 17 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266682