https://www.taxtmi.com/caselaws?id=51619 The appellate tribunal upheld the decision of the Commissioner (Appeals) to allow a refund claim in a case where excisable goods were sold at lower prices from depots compared to the duty paid prices at the factory gate. The tribunal rejected the Revenue's appeal, emphasizing the correct valuation of goods under Section 4 of the Central Excise Act and the application of the doctrine of unjust enrichment. Relying on a precedent from the Hon'ble Madras High Court, the tribunal affirmed that the refund claim was valid, dismissing the Revenue's challenge. en-us Thu, 19 Sep 2002 00:00:00 +0530 Mon, 27 Sep 2010 11:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51619 The appellate tribunal upheld the decision of the Commissioner (Appeals) to allow a refund claim in a case where excisable goods were sold at lower prices from depots compared to the duty paid prices at the factory gate. The tribunal rejected the Revenue's appeal, emphasizing the correct valuation of goods under Section 4 of the Central Excise Act and the application of the doctrine of unjust enrichment. Relying on a precedent from the Hon'ble Madras High Court, the tribunal affirmed that the refund claim was valid, dismissing the Revenue's challenge. Case-Laws Central Excise Thu, 19 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51619