https://www.taxtmi.com/caselaws?id=779754 CESTAT BANGALORE - AT affirmed that provisional assessments should be finalized by netting duty paid against duty payable, resulting in either recovery or refund. Appeals by Revenue on netting off were dismissed; appeals by the appellant challenging denial of netting off were allowed in part. On unjust enrichment, the Tribunal found insufficient examination of whether excess duty burdens were passed to any other person and remanded the matter to the Commissioner (Appeals) to review evidences (including CA certificate and invoices) and determine the quantum refundable or recoverable after assessing whether the burden was passed on. en-us Tue, 07 Oct 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779754 CESTAT BANGALORE - AT affirmed that provisional assessments should be finalized by netting duty paid against duty payable, resulting in either recovery or refund. Appeals by Revenue on netting off were dismissed; appeals by the appellant challenging denial of netting off were allowed in part. On unjust enrichment, the Tribunal found insufficient examination of whether excess duty burdens were passed to any other person and remanded the matter to the Commissioner (Appeals) to review evidences (including CA certificate and invoices) and determine the quantum refundable or recoverable after assessing whether the burden was passed on. Case-Laws Central Excise Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779754