https://www.taxtmi.com/caselaws?id=437042 The Tribunal ruled in favor of the appellant in a case concerning the denial of refund for excess excise duty paid, discrepancies in duty payments, and the applicability of Rule 7 for adjustment of excess duty. The Tribunal allowed the adjustment of excess duty paid during provisional assessment finalization, citing precedents and emphasizing that no Cenvat Credit was availed and unjust enrichment was not an issue. The order denying the adjustment was modified, and the appellant's appeal was allowed. en-us Mon, 30 Jan 2023 00:00:00 +0530 Thu, 27 Apr 2023 08:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437042 The Tribunal ruled in favor of the appellant in a case concerning the denial of refund for excess excise duty paid, discrepancies in duty payments, and the applicability of Rule 7 for adjustment of excess duty. The Tribunal allowed the adjustment of excess duty paid during provisional assessment finalization, citing precedents and emphasizing that no Cenvat Credit was availed and unjust enrichment was not an issue. The order denying the adjustment was modified, and the appellant's appeal was allowed. Case-Laws Central Excise Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437042