https://www.taxtmi.com/caselaws?id=355073 The Tribunal allowed the appellant's appeal, affirming their entitlement to a refund claim for excess duty paid prior to assessment finalization. The Tribunal held that the amount paid during provisional assessment could be considered a pre-deposit of duty, making the excess duty refundable. It rejected the Revenue's argument on price fixation, emphasizing the historical practice of Government-set prices for petroleum products and citing judicial precedents to support that amounts paid as deposits during adjudication were not subject to unjust enrichment principles. en-us Tue, 21 Nov 2017 00:00:00 +0530 Thu, 08 Feb 2018 21:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355073 The Tribunal allowed the appellant's appeal, affirming their entitlement to a refund claim for excess duty paid prior to assessment finalization. The Tribunal held that the amount paid during provisional assessment could be considered a pre-deposit of duty, making the excess duty refundable. It rejected the Revenue's argument on price fixation, emphasizing the historical practice of Government-set prices for petroleum products and citing judicial precedents to support that amounts paid as deposits during adjudication were not subject to unjust enrichment principles. Case-Laws Customs Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355073