https://www.taxtmi.com/caselaws?id=243731 The Tribunal allowed the refund claim of the manufacturers of electric transformers, rejecting the lower authorities' decision. The Tribunal held that non-observance of Rule 7 does not make the assessment final if there is a retrospective downward price reduction. The refund claim was deemed within the limitation period, except for one invoice. The Tribunal found that the appellants did not pass on the duty burden to buyers, concluding they were not affected by unjust enrichment provisions. The impugned order was set aside, and the appeal was allowed in favor of the appellants with consequential relief. en-us Tue, 10 Dec 2013 00:00:00 +0530 Sat, 08 Feb 2014 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243731 The Tribunal allowed the refund claim of the manufacturers of electric transformers, rejecting the lower authorities' decision. The Tribunal held that non-observance of Rule 7 does not make the assessment final if there is a retrospective downward price reduction. The refund claim was deemed within the limitation period, except for one invoice. The Tribunal found that the appellants did not pass on the duty burden to buyers, concluding they were not affected by unjust enrichment provisions. The impugned order was set aside, and the appeal was allowed in favor of the appellants with consequential relief. Case-Laws Central Excise Tue, 10 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243731