Unjust Enrichment is not applicable for Duty Paid under Provisional Assessment during Period under Dispute: CESTAT allows Appeal [Read Order]

Unjust Enrichment is not applicable for duty paid under the Provisional Assessment during the period under dispute,CESTAT
Unjust Enrichment - Duty Paid - Provisional Assessment - CESTAT - appeal - taxscan

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that Unjust Enrichment is not applicable for duty paid under  the Provisional Assessment during the period under dispute. The Appellant , K.G.Denim Ltd. is engaged in the manufacture of cotton fabrics and holds Central Excise registration. They commenced production…

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