https://www.taxtmi.com/caselaws?id=359639 The tribunal dismissed the appellant's claim for a refund of excess duty paid due to retrospective Sales Tax payment. The majority decision upheld the finality of the initial assessment, stating that no variation in assessable value was permissible based on subsequent tax liabilities. The bar of unjust enrichment was deemed inapplicable, and the lack of concrete evidence regarding the contract price's inclusion of Sales Tax led to the dismissal of the appeal. en-us Mon, 26 Mar 2018 00:00:00 +0530 Mon, 18 Feb 2019 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359639 The tribunal dismissed the appellant's claim for a refund of excess duty paid due to retrospective Sales Tax payment. The majority decision upheld the finality of the initial assessment, stating that no variation in assessable value was permissible based on subsequent tax liabilities. The bar of unjust enrichment was deemed inapplicable, and the lack of concrete evidence regarding the contract price's inclusion of Sales Tax led to the dismissal of the appeal. Case-Laws Central Excise Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359639