https://www.taxtmi.com/caselaws?id=435447 The Tribunal ruled in favor of the appellant, allowing the appeal for remand to the Adjudicating Authority. The appellant was deemed entitled to a refund of excess excise duty paid, despite not opting for provisional assessment, as the duty is payable based on the value at the time of sale from the depot. The principle of unjust enrichment was found not applicable in this case, and the Tribunal emphasized that the admitted excess duty payment must be refunded to the appellant. The matter was remanded for document verification, with the decision issued on 17.03.2023. en-us Fri, 17 Mar 2023 00:00:00 +0530 Thu, 28 Sep 2023 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435447 The Tribunal ruled in favor of the appellant, allowing the appeal for remand to the Adjudicating Authority. The appellant was deemed entitled to a refund of excess excise duty paid, despite not opting for provisional assessment, as the duty is payable based on the value at the time of sale from the depot. The principle of unjust enrichment was found not applicable in this case, and the Tribunal emphasized that the admitted excess duty payment must be refunded to the appellant. The matter was remanded for document verification, with the decision issued on 17.03.2023. Case-Laws Central Excise Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435447