https://www.taxtmi.com/caselaws?id=419653 The Tribunal allowed the appellant's appeal in a case concerning a refund claim rejection related to excise duty calculation on motor vehicles. The appellant's practice of passing on reduced excise duty benefits to dealers through credit notes and cheques, resulting in reduced vehicle prices, was deemed valid. The Tribunal held that the appellant was entitled to claim a refund of excess duty paid, without the need for provisional assessment or prior knowledge of duty rate reductions. The decision aligned with precedents and found no unjust enrichment, ultimately granting the appellant the entitlement to the refund claim. en-us Fri, 11 Mar 2022 00:00:00 +0530 Thu, 17 Mar 2022 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419653 The Tribunal allowed the appellant's appeal in a case concerning a refund claim rejection related to excise duty calculation on motor vehicles. The appellant's practice of passing on reduced excise duty benefits to dealers through credit notes and cheques, resulting in reduced vehicle prices, was deemed valid. The Tribunal held that the appellant was entitled to claim a refund of excess duty paid, without the need for provisional assessment or prior knowledge of duty rate reductions. The decision aligned with precedents and found no unjust enrichment, ultimately granting the appellant the entitlement to the refund claim. Case-Laws Central Excise Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419653