https://www.taxtmi.com/caselaws?id=443312 Excise duty paid on finished goods and waste held in stock at the time of exit from the EOU scheme was not final merely because the department verified the payment before removal. Where no provisional assessment was sought and no final assessment order was passed, duty remained linked to each actual clearance and valuation had to be based on the sale price prevailing at removal. Excess duty paid on an earlier, higher valuation was therefore refundable, and the refund claim was maintainable. en-us Wed, 13 Sep 2023 00:00:00 +0530 Thu, 21 Sep 2023 07:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443312 Excise duty paid on finished goods and waste held in stock at the time of exit from the EOU scheme was not final merely because the department verified the payment before removal. Where no provisional assessment was sought and no final assessment order was passed, duty remained linked to each actual clearance and valuation had to be based on the sale price prevailing at removal. Excess duty paid on an earlier, higher valuation was therefore refundable, and the refund claim was maintainable. Case-Laws Customs Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443312