https://www.taxtmi.com/caselaws?id=117752 The Tribunal allowed the appeal, directing the Revenue to refund the excess excise duty to the appellant. The Tribunal determined that unjust enrichment did not occur, as the excess duty was not passed on to the buyer. The decision differentiated from the Grasim Industries case, aligning with the Universal Cylinders Ltd. precedent, and recognized the validity of the refund claim due to a price variation clause in the contract. The Tribunal emphasized that in cases of price uncertainty, provisional assessment or refund claims are permissible, provided the excess duty is not transferred to the buyer. en-us Wed, 08 Mar 2006 00:00:00 +0530 Sat, 16 Mar 2024 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117752 The Tribunal allowed the appeal, directing the Revenue to refund the excess excise duty to the appellant. The Tribunal determined that unjust enrichment did not occur, as the excess duty was not passed on to the buyer. The decision differentiated from the Grasim Industries case, aligning with the Universal Cylinders Ltd. precedent, and recognized the validity of the refund claim due to a price variation clause in the contract. The Tribunal emphasized that in cases of price uncertainty, provisional assessment or refund claims are permissible, provided the excess duty is not transferred to the buyer. Case-Laws Central Excise Wed, 08 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117752