https://www.taxtmi.com/caselaws?id=446748 CESTAT Mumbai held that refunds of central excise duties cannot be withheld on grounds of unjust enrichment when arising from finalization of provisional assessments. The case involved refund denial for clearances from April 2011 to June 2011. The Tribunal relied on precedents including Savita Oil Technologies Ltd. and N G Thakkar cases, noting that lower appellate authorities had verified evidence showing duty elements were not passed to customers. The impugned order was set aside and appeal allowed. en-us Thu, 30 Nov 2023 00:00:00 +0530 Sun, 10 Dec 2023 22:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446748 CESTAT Mumbai held that refunds of central excise duties cannot be withheld on grounds of unjust enrichment when arising from finalization of provisional assessments. The case involved refund denial for clearances from April 2011 to June 2011. The Tribunal relied on precedents including Savita Oil Technologies Ltd. and N G Thakkar cases, noting that lower appellate authorities had verified evidence showing duty elements were not passed to customers. The impugned order was set aside and appeal allowed. Case-Laws Central Excise Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446748