https://www.taxtmi.com/caselaws?id=378277 The Tribunal set aside the Commissioner (Appeals) orders and remanded the case for fresh orders regarding the provisional assessment of duty and deductions in assessable value for a company manufacturing Decorative Laminates. The Tribunal directed a reconsideration of the abatement of cash discount and highlighted the need for a re-examination of the issue in light of Supreme Court decisions. The Tribunal emphasized the doctrine of unjust enrichment and the necessity of proper discharge of duty burden to avoid passing it on to others. The matter was remanded to the original authority for fresh adjudication in accordance with the law. en-us Fri, 18 Jan 2019 00:00:00 +0530 Fri, 12 Apr 2019 05:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378277 The Tribunal set aside the Commissioner (Appeals) orders and remanded the case for fresh orders regarding the provisional assessment of duty and deductions in assessable value for a company manufacturing Decorative Laminates. The Tribunal directed a reconsideration of the abatement of cash discount and highlighted the need for a re-examination of the issue in light of Supreme Court decisions. The Tribunal emphasized the doctrine of unjust enrichment and the necessity of proper discharge of duty burden to avoid passing it on to others. The matter was remanded to the original authority for fresh adjudication in accordance with the law. Case-Laws Central Excise Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378277