https://www.taxtmi.com/caselaws?id=345015 The Tribunal allowed the appellant's appeal, setting aside the Commissioner (Appeals)'s decision, which had overturned the original order regarding provisional assessment, short payment, and excess duty refund. The Tribunal emphasized the importance of proper verification of records and adherence to legal provisions in determining duty payments and refunds, rejecting the Commissioner (Appeals)'s decision based on assumptions. The Tribunal dismissed the Revenue's request for remand, affirming the maintainability of the appeal before the Tribunal and highlighting the need to prevent unjust passing of duty to customers. en-us Thu, 29 Jun 2017 00:00:00 +0530 Fri, 28 Jul 2017 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345015 The Tribunal allowed the appellant's appeal, setting aside the Commissioner (Appeals)'s decision, which had overturned the original order regarding provisional assessment, short payment, and excess duty refund. The Tribunal emphasized the importance of proper verification of records and adherence to legal provisions in determining duty payments and refunds, rejecting the Commissioner (Appeals)'s decision based on assumptions. The Tribunal dismissed the Revenue's request for remand, affirming the maintainability of the appeal before the Tribunal and highlighting the need to prevent unjust passing of duty to customers. Case-Laws Central Excise Thu, 29 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345015