https://www.taxtmi.com/caselaws?id=279798 The Appellate Tribunal CESTAT Chennai allowed the appeals, holding that the appellants were entitled to adjust excess duty paid during provisional assessment for the relevant year. The Tribunal emphasized that unjust enrichment did not apply for subsequent years, setting aside the impugned orders and granting consequential relief. The decision underscored the significance of considering excess and short-paid duty in final assessments and the relevance of unjust enrichment in such scenarios, aligning with precedents like Jonas Woodhead & Sons (I) Ltd. v. CCE Chennai-IV and the Karnataka High Court's ruling in Toyota Kirloskar Auto Parts Pvt. Ltd. en-us Mon, 27 Jul 2015 00:00:00 +0530 Sat, 06 Apr 2019 05:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279798 The Appellate Tribunal CESTAT Chennai allowed the appeals, holding that the appellants were entitled to adjust excess duty paid during provisional assessment for the relevant year. The Tribunal emphasized that unjust enrichment did not apply for subsequent years, setting aside the impugned orders and granting consequential relief. The decision underscored the significance of considering excess and short-paid duty in final assessments and the relevance of unjust enrichment in such scenarios, aligning with precedents like Jonas Woodhead & Sons (I) Ltd. v. CCE Chennai-IV and the Karnataka High Court's ruling in Toyota Kirloskar Auto Parts Pvt. Ltd. Case-Laws Central Excise Mon, 27 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279798