https://www.taxtmi.com/caselaws?id=381103 The Tribunal affirmed that duty should be paid on the 'transaction value' rather than the MRP, as per Section 4 of the Central Excise Act, 1944. The Tribunal allowed the refund claim by Chambal Fertilizers for the amount deposited under protest, remitting the matter to the Assistant Commissioner to re-examine the claim, focusing on the issue of unjust enrichment. Excise Appeal No. 51517/2018 was dismissed, upholding the duty payment on transaction value, while Excise Appeal No. 52966/2018 was allowed for reconsideration of the refund claim. en-us Thu, 02 May 2019 00:00:00 +0530 Fri, 13 Mar 2020 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381103 The Tribunal affirmed that duty should be paid on the 'transaction value' rather than the MRP, as per Section 4 of the Central Excise Act, 1944. The Tribunal allowed the refund claim by Chambal Fertilizers for the amount deposited under protest, remitting the matter to the Assistant Commissioner to re-examine the claim, focusing on the issue of unjust enrichment. Excise Appeal No. 51517/2018 was dismissed, upholding the duty payment on transaction value, while Excise Appeal No. 52966/2018 was allowed for reconsideration of the refund claim. Case-Laws Central Excise Thu, 02 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381103