https://www.taxtmi.com/caselaws?id=347107 The appeal challenging the rejection of a refund claim for extra duty paid on transformers supplied was dismissed. The presiding Member upheld the Ld. Commissioner (Appeals) decision, citing precedents and emphasizing the need for compliance with provisional assessment procedures. The appellant's arguments regarding unjust enrichment and non-compliance were rejected, with the judgment aligning with the principle of paying duty based on the price at the time of goods clearance. The decision followed the precedent of the Hon'ble Punjab & Haryana High Court, affirming the dismissal of the appeal on 09.08.2017. en-us Wed, 09 Aug 2017 00:00:00 +0530 Mon, 28 Aug 2017 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347107 The appeal challenging the rejection of a refund claim for extra duty paid on transformers supplied was dismissed. The presiding Member upheld the Ld. Commissioner (Appeals) decision, citing precedents and emphasizing the need for compliance with provisional assessment procedures. The appellant's arguments regarding unjust enrichment and non-compliance were rejected, with the judgment aligning with the principle of paying duty based on the price at the time of goods clearance. The decision followed the precedent of the Hon'ble Punjab & Haryana High Court, affirming the dismissal of the appeal on 09.08.2017. Case-Laws Central Excise Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347107