https://www.taxtmi.com/caselaws?id=365859 The Tribunal ruled in favor of the appellant, a tire manufacturer, allowing the refund of excess excise duty paid on goods sold through a consignment agent. The appellant's argument invoking Rule 7 of the Central Excise Valuation Rules was accepted, supported by evidence of higher prices at the factory gate compared to the agent's premises. The Tribunal rejected the unjust enrichment claim, noting the appellant had not passed on the duty to buyers. Consequently, the Tribunal granted the refund, emphasizing that denying it would cause financial loss to the appellant, who had borne the excess duty. en-us Mon, 11 Jun 2018 00:00:00 +0530 Sat, 25 Aug 2018 09:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365859 The Tribunal ruled in favor of the appellant, a tire manufacturer, allowing the refund of excess excise duty paid on goods sold through a consignment agent. The appellant's argument invoking Rule 7 of the Central Excise Valuation Rules was accepted, supported by evidence of higher prices at the factory gate compared to the agent's premises. The Tribunal rejected the unjust enrichment claim, noting the appellant had not passed on the duty to buyers. Consequently, the Tribunal granted the refund, emphasizing that denying it would cause financial loss to the appellant, who had borne the excess duty. Case-Laws Central Excise Mon, 11 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365859