https://www.taxtmi.com/caselaws?id=328137 The Tribunal ruled in favor of the appellant, allowing the refund claim for excess excise duty paid on Polyester Tops despite not following the provisional assessment procedure. The Tribunal held that the absence of provisional assessment did not make the duty payment final, and the excess duty should be refunded. Regarding the rejection based on unjust enrichment, the Tribunal remanded the matter to verify if the duty incidence was passed on, emphasizing that the absence of Cenvat Credit uptake does not automatically prove non-passing of duty incidence. The appellant was granted an opportunity to provide evidence on unjust enrichment. en-us Tue, 09 Feb 2016 00:00:00 +0530 Sat, 15 Oct 2016 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328137 The Tribunal ruled in favor of the appellant, allowing the refund claim for excess excise duty paid on Polyester Tops despite not following the provisional assessment procedure. The Tribunal held that the absence of provisional assessment did not make the duty payment final, and the excess duty should be refunded. Regarding the rejection based on unjust enrichment, the Tribunal remanded the matter to verify if the duty incidence was passed on, emphasizing that the absence of Cenvat Credit uptake does not automatically prove non-passing of duty incidence. The appellant was granted an opportunity to provide evidence on unjust enrichment. Case-Laws Central Excise Tue, 09 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328137