https://www.taxtmi.com/caselaws?id=211416 The Department's appeals were allowed, and the orders granting refunds were set aside. The Tribunal found that the refund claims were hit by the principle of unjust enrichment and statutory provisions. It emphasized that post-clearance price adjustments do not override the duty payment requirement based on the invoice price at the time of clearance. The Tribunal dismissed the refund claims, stating that subsequent price reductions do not justify refund claims. en-us Fri, 12 Aug 2011 00:00:00 +0530 Thu, 13 Jun 2013 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211416 The Department's appeals were allowed, and the orders granting refunds were set aside. The Tribunal found that the refund claims were hit by the principle of unjust enrichment and statutory provisions. It emphasized that post-clearance price adjustments do not override the duty payment requirement based on the invoice price at the time of clearance. The Tribunal dismissed the refund claims, stating that subsequent price reductions do not justify refund claims. Case-Laws Central Excise Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211416