https://www.taxtmi.com/caselaws?id=352822 The Tribunal allowed the appeal, emphasizing the need for proper consideration of excess and short paid duty in cases where valuation is based on an annual basis under CAS-4. The judgment highlighted the importance of adjusting excess payments to prevent unjust enrichment and ensure fair duty liability calculations. The Tribunal set aside the impugned order, directing the adjudicating authority to verify and recover only the price differential, if any, after adjusting excess payments. en-us Wed, 20 Dec 2017 00:00:00 +0530 Fri, 12 Jan 2018 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352822 The Tribunal allowed the appeal, emphasizing the need for proper consideration of excess and short paid duty in cases where valuation is based on an annual basis under CAS-4. The judgment highlighted the importance of adjusting excess payments to prevent unjust enrichment and ensure fair duty liability calculations. The Tribunal set aside the impugned order, directing the adjudicating authority to verify and recover only the price differential, if any, after adjusting excess payments. Case-Laws Central Excise Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352822