https://www.taxtmi.com/caselaws?id=765528 CESTAT Chennai allowed the appeal regarding adjustment of excess duty paid against differential duty demand in provisional assessment cases. The tribunal held that Rule 7 permits adjustment of excess duty against short payments without requiring separate unjust enrichment analysis for each transaction. Following Karnataka HC precedent in Toyota Kirloskar case, the tribunal ruled that provisional assessments must be viewed holistically, allowing consolidated adjustments of excess payments against shortfalls. The doctrine of unjust enrichment does not apply when duty burden hasn't been passed to consumers. The appellant's right to adjust excess duty payments was upheld. en-us Fri, 31 Jan 2025 00:00:00 +0530 Mon, 03 Feb 2025 08:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765528 CESTAT Chennai allowed the appeal regarding adjustment of excess duty paid against differential duty demand in provisional assessment cases. The tribunal held that Rule 7 permits adjustment of excess duty against short payments without requiring separate unjust enrichment analysis for each transaction. Following Karnataka HC precedent in Toyota Kirloskar case, the tribunal ruled that provisional assessments must be viewed holistically, allowing consolidated adjustments of excess payments against shortfalls. The doctrine of unjust enrichment does not apply when duty burden hasn't been passed to consumers. The appellant's right to adjust excess duty payments was upheld. Case-Laws Central Excise Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765528