https://www.taxtmi.com/caselaws?id=206003 The Tribunal upheld the decision of the Commissioner (Appeals) and denied the appellants' claim for a refund of excess excise duty paid due to a subsequent reduction in price. It ruled that the duty liability is fixed at the time of goods removal and is not affected by later price changes. The Tribunal found that the principles of unjust enrichment applied, and the appellants failed to demonstrate that they did not pass on the duty burden to buyers, leading to the dismissal of the appeal. en-us Fri, 08 Jul 2011 00:00:00 +0530 Mon, 20 Feb 2012 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206003 The Tribunal upheld the decision of the Commissioner (Appeals) and denied the appellants' claim for a refund of excess excise duty paid due to a subsequent reduction in price. It ruled that the duty liability is fixed at the time of goods removal and is not affected by later price changes. The Tribunal found that the principles of unjust enrichment applied, and the appellants failed to demonstrate that they did not pass on the duty burden to buyers, leading to the dismissal of the appeal. Case-Laws Central Excise Fri, 08 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206003