https://www.taxtmi.com/caselaws?id=114650 Refund of excess duty paid on clearances from the factory was recognised where the goods were later sold from the depot at a lower prevailing price, because the same issue had already been allowed in the assessee's own case for a similar period and there was no material factual distinction. The Tribunal relied on the earlier Tribunal decision and the Board's circular to hold that rejection of the refund could not be sustained. Relief was made conditional on the assessee proving before the original authority that the claim was not barred by unjust enrichment. en-us Tue, 26 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 16:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114650 Refund of excess duty paid on clearances from the factory was recognised where the goods were later sold from the depot at a lower prevailing price, because the same issue had already been allowed in the assessee's own case for a similar period and there was no material factual distinction. The Tribunal relied on the earlier Tribunal decision and the Board's circular to hold that rejection of the refund could not be sustained. Relief was made conditional on the assessee proving before the original authority that the claim was not barred by unjust enrichment. Case-Laws Central Excise Tue, 26 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114650