https://www.taxtmi.com/caselaws?id=239811 Refund of excess central excise duty was held admissible where provisional pricing was later finalised at a lower rate and the buyer's account was adjusted through credit notes. The Tribunal accepted that the credit notes were used to work out and settle the excess amount in accounts, rather than to provide a post-sale price reduction contemplated by the Board circular. It also relied on the buyer's certificate and the absence of any Cenvat credit taken on the duty element to conclude that the duty burden had not been passed on. On those facts, the doctrine of unjust enrichment did not bar the refund. en-us Thu, 26 Sep 2013 00:00:00 +0530 Sat, 26 Apr 2014 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239811 Refund of excess central excise duty was held admissible where provisional pricing was later finalised at a lower rate and the buyer's account was adjusted through credit notes. The Tribunal accepted that the credit notes were used to work out and settle the excess amount in accounts, rather than to provide a post-sale price reduction contemplated by the Board circular. It also relied on the buyer's certificate and the absence of any Cenvat credit taken on the duty element to conclude that the duty burden had not been passed on. On those facts, the doctrine of unjust enrichment did not bar the refund. Case-Laws Central Excise Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239811