https://www.taxtmi.com/caselaws?id=75253 Refund of excess duty paid on supplies made under a provisional contract price was held not to be hit by unjust enrichment where the contract expressly contemplated price variation and the final contract price was fixed at a lower rate. The excess duty represented only the difference between the provisional and final price, and earlier Tribunal rulings on identical facts treated such excess as not having been passed on to buyers when the contractual adjustment was later made. As a result, refund was allowed and the Revenue's challenge failed. en-us Mon, 06 Jul 2009 00:00:00 +0530 Mon, 05 Apr 2010 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75253 Refund of excess duty paid on supplies made under a provisional contract price was held not to be hit by unjust enrichment where the contract expressly contemplated price variation and the final contract price was fixed at a lower rate. The excess duty represented only the difference between the provisional and final price, and earlier Tribunal rulings on identical facts treated such excess as not having been passed on to buyers when the contractual adjustment was later made. As a result, refund was allowed and the Revenue's challenge failed. Case-Laws Central Excise Mon, 06 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75253