https://www.taxtmi.com/caselaws?id=51213 The Appellate Tribunal granted waiver of pre-deposit of duty and penalty, allowing the appeal to proceed for disposal. The Tribunal directed the assessee to seek a refund for excess duty paid instead of taking credit, citing unjust enrichment principles. Clearance without payment of duty was upheld, emphasizing that duty payment was still required despite exemptions. Credit taken without permission was deemed admissible as the rule did not mandate prior permission. The appeal was allowed in favor of the assessee under specified conditions. en-us Thu, 31 Jan 2002 00:00:00 +0530 Thu, 23 Sep 2010 14:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51213 The Appellate Tribunal granted waiver of pre-deposit of duty and penalty, allowing the appeal to proceed for disposal. The Tribunal directed the assessee to seek a refund for excess duty paid instead of taking credit, citing unjust enrichment principles. Clearance without payment of duty was upheld, emphasizing that duty payment was still required despite exemptions. Credit taken without permission was deemed admissible as the rule did not mandate prior permission. The appeal was allowed in favor of the assessee under specified conditions. Case-Laws Central Excise Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51213