https://www.taxtmi.com/caselaws?id=449514 CESTAT Mumbai allowed the appeal regarding refund of excess duty paid during provisional assessment. The appellant had paid duty for temporary clearance from depot under Rule 7 and collected actual duty from customers through C&F agents. The Refund Sanctioning Authority had refused refund claiming unjust enrichment. CESTAT held that since customers paid duty at C&F agent level and discounts were passed to dealers as verified by Superintendent, the appellant bore the excess duty burden alone. The tribunal ruled that differential duty refund after final assessment should be automatic under Rule 7 without requiring separate application under Section 11(B) of Central Excise Act, 1944. en-us Thu, 08 Feb 2024 00:00:00 +0530 Tue, 13 Feb 2024 20:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449514 CESTAT Mumbai allowed the appeal regarding refund of excess duty paid during provisional assessment. The appellant had paid duty for temporary clearance from depot under Rule 7 and collected actual duty from customers through C&F agents. The Refund Sanctioning Authority had refused refund claiming unjust enrichment. CESTAT held that since customers paid duty at C&F agent level and discounts were passed to dealers as verified by Superintendent, the appellant bore the excess duty burden alone. The tribunal ruled that differential duty refund after final assessment should be automatic under Rule 7 without requiring separate application under Section 11(B) of Central Excise Act, 1944. Case-Laws Central Excise Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449514