https://www.taxtmi.com/caselaws?id=422776 The Tribunal allowed the appeal, holding that the refund claim should not be denied solely for not opting for provisional assessment as long as it is filed within the legal time frame and excess duty paid is evident. The Tribunal ruled in favor of the appellant, stating that the excess duty paid due to lower subsequent sale price is refundable under Section 4 of the Central Excise Act, 1944. The appeal was allowed, ensuring the appellant's entitlement to the refund, and the Revenue cannot retain any amount not due to them. en-us Tue, 17 May 2022 00:00:00 +0530 Mon, 23 May 2022 08:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422776 The Tribunal allowed the appeal, holding that the refund claim should not be denied solely for not opting for provisional assessment as long as it is filed within the legal time frame and excess duty paid is evident. The Tribunal ruled in favor of the appellant, stating that the excess duty paid due to lower subsequent sale price is refundable under Section 4 of the Central Excise Act, 1944. The appeal was allowed, ensuring the appellant's entitlement to the refund, and the Revenue cannot retain any amount not due to them. Case-Laws Central Excise Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422776