https://www.taxtmi.com/caselaws?id=341922 The Tribunal upheld the Commissioner (Appeals)'s decision to sanction the refund claim of Central Excise duty paid twice by the assessee. The department's appeal, arguing against the refund on grounds of unjust enrichment and statutory obligations, was dismissed. The Tribunal ruled that the duty paid at de-bonding was mandatory, but the duty paid again at clearance in the Domestic Tariff Area (DTA) was collected from customers and eligible for refund. It concluded that since central excise duty could only be imposed once on goods, the duty paid initially was to be refunded, affirming the sanction of the refund claim. en-us Mon, 20 Mar 2017 00:00:00 +0530 Sat, 18 Nov 2017 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341922 The Tribunal upheld the Commissioner (Appeals)'s decision to sanction the refund claim of Central Excise duty paid twice by the assessee. The department's appeal, arguing against the refund on grounds of unjust enrichment and statutory obligations, was dismissed. The Tribunal ruled that the duty paid at de-bonding was mandatory, but the duty paid again at clearance in the Domestic Tariff Area (DTA) was collected from customers and eligible for refund. It concluded that since central excise duty could only be imposed once on goods, the duty paid initially was to be refunded, affirming the sanction of the refund claim. Case-Laws Central Excise Mon, 20 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341922