https://www.taxtmi.com/caselaws?id=345014 The Tribunal allowed the appellant's appeal against the rejection of a refund claim for excess duty paid on goods cleared under Rule 8 of the Central Excise Valuation Rules, 2000 based on CAS4. The rejection was overturned as the duty paid during clearance was provisional, subject to adjustment based on final valuation. The Tribunal found the excess duty refundable, reducing the amount to Rs. 1,02,155 as per the final CAS4 certificate. The issue of unjust enrichment was dismissed, and the matter was remanded for reconsideration in light of previous Tribunal decisions. en-us Thu, 29 Jun 2017 00:00:00 +0530 Fri, 28 Jul 2017 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345014 The Tribunal allowed the appellant's appeal against the rejection of a refund claim for excess duty paid on goods cleared under Rule 8 of the Central Excise Valuation Rules, 2000 based on CAS4. The rejection was overturned as the duty paid during clearance was provisional, subject to adjustment based on final valuation. The Tribunal found the excess duty refundable, reducing the amount to Rs. 1,02,155 as per the final CAS4 certificate. The issue of unjust enrichment was dismissed, and the matter was remanded for reconsideration in light of previous Tribunal decisions. Case-Laws Central Excise Thu, 29 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345014