https://www.taxtmi.com/caselaws?id=376089 Excess duty and short payment arising from the same SAP-related valuation error could be adjusted against each other, and the refund claim was not barred by unjust enrichment because the excess payment was linked to the actual duty liability for the same period. The demand was not held time-barred, as the extended period was upheld on the facts after the irregularity surfaced in audit. Penalties were set aside because the duty liability required recomputation after giving credit for the excess duty already paid. The matter was remanded for fresh quantification of duty and interest after adjustment. en-us Thu, 28 Feb 2019 00:00:00 +0530 Sat, 02 Mar 2019 13:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376089 Excess duty and short payment arising from the same SAP-related valuation error could be adjusted against each other, and the refund claim was not barred by unjust enrichment because the excess payment was linked to the actual duty liability for the same period. The demand was not held time-barred, as the extended period was upheld on the facts after the irregularity surfaced in audit. Penalties were set aside because the duty liability required recomputation after giving credit for the excess duty already paid. The matter was remanded for fresh quantification of duty and interest after adjustment. Case-Laws Central Excise Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376089