https://www.taxtmi.com/caselaws?id=419550 The Tribunal allowed the appeal, directing the Department to recalculate duty based on actual machine working days, refund excess amounts paid, and comply within fifteen days. The appellant's refund claim was deemed timely and valid, filed within one year of the relevant date per Central Excise Act. The Department's unjust enrichment argument was rejected as beyond the Show Cause Notice scope. The Tribunal emphasized adherence to higher forum orders to prevent litigation and maintain order. en-us Wed, 09 Feb 2022 00:00:00 +0530 Fri, 17 Feb 2023 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419550 The Tribunal allowed the appeal, directing the Department to recalculate duty based on actual machine working days, refund excess amounts paid, and comply within fifteen days. The appellant's refund claim was deemed timely and valid, filed within one year of the relevant date per Central Excise Act. The Department's unjust enrichment argument was rejected as beyond the Show Cause Notice scope. The Tribunal emphasized adherence to higher forum orders to prevent litigation and maintain order. Case-Laws Central Excise Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419550