https://www.taxtmi.com/caselaws?id=440788 The Tribunal allowed the appeal, setting aside the impugned order and remanding the matter to the Adjudicating Authority for a fresh order. The appellant was entitled to a refund of the excess duty paid due to extending quantity discount, regardless of not opting for provisional assessment. The decision emphasized that the legal provision for valuation remains unchanged without provisional assessment and addressed the principle of unjust enrichment. The Tribunal ruled in favor of the appellant, subject to verification by the Adjudicating Authority. en-us Mon, 24 Jul 2023 00:00:00 +0530 Thu, 27 Jul 2023 08:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440788 The Tribunal allowed the appeal, setting aside the impugned order and remanding the matter to the Adjudicating Authority for a fresh order. The appellant was entitled to a refund of the excess duty paid due to extending quantity discount, regardless of not opting for provisional assessment. The decision emphasized that the legal provision for valuation remains unchanged without provisional assessment and addressed the principle of unjust enrichment. The Tribunal ruled in favor of the appellant, subject to verification by the Adjudicating Authority. Case-Laws Central Excise Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440788