https://www.taxtmi.com/caselaws?id=288769 The Tribunal allowed the appeal for the refund of excess excise duty paid by the appellants due to incorrect abatement for Sales Tax. The rejection of the refund claim under Section 11B of the Central Excise Act, 1944, was overturned based on the acknowledgment of excess payment of excise duty by the Department. The Tribunal emphasized the appellants' entitlement to a re-determination of the assessable value and potential refund of excess duty paid, subject to the doctrine of unjust enrichment. The decision highlighted that the adoption of a lower sales tax rate had indeed led to the excess payment of duty, warranting the refund. en-us Fri, 17 Jan 2003 00:00:00 +0530 Sat, 27 Jun 2020 11:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288769 The Tribunal allowed the appeal for the refund of excess excise duty paid by the appellants due to incorrect abatement for Sales Tax. The rejection of the refund claim under Section 11B of the Central Excise Act, 1944, was overturned based on the acknowledgment of excess payment of excise duty by the Department. The Tribunal emphasized the appellants' entitlement to a re-determination of the assessable value and potential refund of excess duty paid, subject to the doctrine of unjust enrichment. The decision highlighted that the adoption of a lower sales tax rate had indeed led to the excess payment of duty, warranting the refund. Case-Laws Central Excise Fri, 17 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288769