https://www.taxtmi.com/caselaws?id=4634 The appellate tribunal upheld the Commissioner (Appeals) decision in a case involving a dispute over the refund of excess duty paid due to fluctuating depot prices. The tribunal ruled in favor of the assessee, stating that as the duty collected from buyers at the depot was less than the duty paid at the time of factory clearance, unjust enrichment did not apply. Therefore, the refund was deemed admissible without the need for further examination from the unjust enrichment perspective. The Revenue's appeal was dismissed, clarifying the application of the unjust enrichment principle in such scenarios. en-us Fri, 07 Mar 2008 00:00:00 +0530 Fri, 18 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4634 The appellate tribunal upheld the Commissioner (Appeals) decision in a case involving a dispute over the refund of excess duty paid due to fluctuating depot prices. The tribunal ruled in favor of the assessee, stating that as the duty collected from buyers at the depot was less than the duty paid at the time of factory clearance, unjust enrichment did not apply. Therefore, the refund was deemed admissible without the need for further examination from the unjust enrichment perspective. The Revenue's appeal was dismissed, clarifying the application of the unjust enrichment principle in such scenarios. Case-Laws Central Excise Fri, 07 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4634