https://www.taxtmi.com/caselaws?id=234684 The Tribunal upheld the admissibility of refund claims not time-barred when price revisions due to a price variation clause resulted in excess payments by the assessee. The Tribunal also considered the unjust enrichment aspect, focusing on whether the assessee collected excise duty from the buyer and if the buyer utilized Modvat credit, ultimately rejecting the Revenue's arguments and affirming the admissibility of the refund claims. The Tribunal's decision was based on detailed analysis of legal precedents, leading to the rejection of the Revenue's appeals. en-us Tue, 22 May 2012 00:00:00 +0530 Sat, 22 Jun 2013 20:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234684 The Tribunal upheld the admissibility of refund claims not time-barred when price revisions due to a price variation clause resulted in excess payments by the assessee. The Tribunal also considered the unjust enrichment aspect, focusing on whether the assessee collected excise duty from the buyer and if the buyer utilized Modvat credit, ultimately rejecting the Revenue's arguments and affirming the admissibility of the refund claims. The Tribunal's decision was based on detailed analysis of legal precedents, leading to the rejection of the Revenue's appeals. Case-Laws Central Excise Tue, 22 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234684