https://www.taxtmi.com/caselaws?id=753433 CESTAT Kolkata allowed the appeal filed by the appellant regarding refund of excess duty paid during provisional assessment finalization. The tribunal found that the Show Cause Notice was issued for time-bar grounds, but authorities denied refund citing unjust enrichment, exceeding the SCN's scope. The proper officer should have adjusted short and excess payments under Rule 7 of Central Excise Rules, 2002. The appellant provided sufficient evidence through dealer certificates showing dealers were not registered under Central Excise Law, establishing that duty element was not passed to ultimate customers. The tribunal held unjust enrichment was not applicable and set aside the impugned order denying refund of Rs.4,55,260/-. en-us Mon, 06 May 2024 00:00:00 +0530 Mon, 03 Jun 2024 06:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753433 CESTAT Kolkata allowed the appeal filed by the appellant regarding refund of excess duty paid during provisional assessment finalization. The tribunal found that the Show Cause Notice was issued for time-bar grounds, but authorities denied refund citing unjust enrichment, exceeding the SCN's scope. The proper officer should have adjusted short and excess payments under Rule 7 of Central Excise Rules, 2002. The appellant provided sufficient evidence through dealer certificates showing dealers were not registered under Central Excise Law, establishing that duty element was not passed to ultimate customers. The tribunal held unjust enrichment was not applicable and set aside the impugned order denying refund of Rs.4,55,260/-. Case-Laws Central Excise Mon, 06 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753433