https://www.taxtmi.com/caselaws?id=372705 The Tribunal allowed the appellant's appeal in a case involving the adjustment of duty short paid against excess duty paid. The appellant's claim of provisional assessment was supported by documents and not objected to by the Revenue, leading to the duty adjustment being permitted. The Tribunal upheld the provisional nature of the assessment, setting aside the impugned order and granting relief to the appellant. The application of unjust enrichment principles was not a significant factor in the decision, as the Tribunal focused on the procedural aspects and the consistent claim of provisional assessment by the appellant. en-us Tue, 20 Nov 2018 00:00:00 +0530 Fri, 28 Dec 2018 10:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372705 The Tribunal allowed the appellant's appeal in a case involving the adjustment of duty short paid against excess duty paid. The appellant's claim of provisional assessment was supported by documents and not objected to by the Revenue, leading to the duty adjustment being permitted. The Tribunal upheld the provisional nature of the assessment, setting aside the impugned order and granting relief to the appellant. The application of unjust enrichment principles was not a significant factor in the decision, as the Tribunal focused on the procedural aspects and the consistent claim of provisional assessment by the appellant. Case-Laws Central Excise Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372705