https://www.taxtmi.com/caselaws?id=367830 The Tribunal allowed the appeal, remanding the case for further proceedings. The appellant's refund claim for excise duty paid on goods cleared during specific years was initially rejected as time-barred by the Commissioner. However, the Tribunal found in favor of the appellant on the grounds of correct classification of goods, provisional assessment procedures, and absence of unjust enrichment, directing the original authority to finalize assessments and sanction the refund accordingly. The Tribunal emphasized the need to consider all facts, including classification, during the finalization of provisional assessments. en-us Tue, 25 Sep 2018 00:00:00 +0530 Thu, 27 Sep 2018 06:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367830 The Tribunal allowed the appeal, remanding the case for further proceedings. The appellant's refund claim for excise duty paid on goods cleared during specific years was initially rejected as time-barred by the Commissioner. However, the Tribunal found in favor of the appellant on the grounds of correct classification of goods, provisional assessment procedures, and absence of unjust enrichment, directing the original authority to finalize assessments and sanction the refund accordingly. The Tribunal emphasized the need to consider all facts, including classification, during the finalization of provisional assessments. Case-Laws Central Excise Tue, 25 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367830