https://www.taxtmi.com/caselaws?id=348008 Refund arising from finalisation of a provisional excise assessment cannot be denied merely because additional documents were not furnished, where the assessment was already finalised on the basis of the material submitted and scrutinised. The duty paid in excess was therefore refundable. The claim was also not barred by unjust enrichment because the appellate finding that the duty incidence had not been passed on to customers remained unrebutted. On that basis, the refund was upheld and the revenue challenge failed. en-us Thu, 27 Jul 2017 00:00:00 +0530 Fri, 15 Sep 2017 09:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348008 Refund arising from finalisation of a provisional excise assessment cannot be denied merely because additional documents were not furnished, where the assessment was already finalised on the basis of the material submitted and scrutinised. The duty paid in excess was therefore refundable. The claim was also not barred by unjust enrichment because the appellate finding that the duty incidence had not been passed on to customers remained unrebutted. On that basis, the refund was upheld and the revenue challenge failed. Case-Laws Central Excise Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348008