https://www.taxtmi.com/caselaws?id=367078 The appeal was filed by the Revenue against the Order-in-Appeal finalizing the price lists for goods manufactured on job work basis. The Commissioner (Appeals) rejected the Revenue's appeal, stating that the price lists were effectively revised after a significant period, which was impermissible. The second issue addressed whether the concept of unjust enrichment applied in the case of provisional assessment conducted before the introduction of Section 11B amendment of the Central Excise Act. The Tribunal ruled that all amounts paid before finalizing the assessment should be taken into account, allowing the inapplicability of unjust enrichment. en-us Wed, 04 Jul 2018 00:00:00 +0530 Sat, 15 Sep 2018 07:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367078 The appeal was filed by the Revenue against the Order-in-Appeal finalizing the price lists for goods manufactured on job work basis. The Commissioner (Appeals) rejected the Revenue's appeal, stating that the price lists were effectively revised after a significant period, which was impermissible. The second issue addressed whether the concept of unjust enrichment applied in the case of provisional assessment conducted before the introduction of Section 11B amendment of the Central Excise Act. The Tribunal ruled that all amounts paid before finalizing the assessment should be taken into account, allowing the inapplicability of unjust enrichment. Case-Laws Central Excise Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367078