https://www.taxtmi.com/caselaws?id=328261 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving the adjustment of excess duty against excess credit during the finalization of provisional assessment. It affirmed the legality of adjusting duty liabilities during finalization, dismissing the Revenue's appeal. The respondent was deemed entitled to the refund, with the Tribunal emphasizing compliance with earlier appellate orders and rejecting the Revenue's argument of unjust enrichment in refund claims. en-us Mon, 23 May 2016 00:00:00 +0530 Tue, 31 May 2016 10:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328261 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving the adjustment of excess duty against excess credit during the finalization of provisional assessment. It affirmed the legality of adjusting duty liabilities during finalization, dismissing the Revenue's appeal. The respondent was deemed entitled to the refund, with the Tribunal emphasizing compliance with earlier appellate orders and rejecting the Revenue's argument of unjust enrichment in refund claims. Case-Laws Central Excise Mon, 23 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328261