https://www.taxtmi.com/caselaws?id=330053 The Tribunal allowed the appeals, setting aside the rejection of refund claims under Section 11B of the Central Excise Act. The decision favored the appellants, manufacturers of Electric Transformers, based on the price reduction post-clearance and lack of unjust enrichment as customers did not pay the differential prices. The Tribunal relied on precedent to grant the refunds, emphasizing that without provisional assessment, the appellants were entitled to duty refunds in such circumstances. en-us Fri, 06 May 2016 00:00:00 +0530 Sat, 16 Jul 2016 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330053 The Tribunal allowed the appeals, setting aside the rejection of refund claims under Section 11B of the Central Excise Act. The decision favored the appellants, manufacturers of Electric Transformers, based on the price reduction post-clearance and lack of unjust enrichment as customers did not pay the differential prices. The Tribunal relied on precedent to grant the refunds, emphasizing that without provisional assessment, the appellants were entitled to duty refunds in such circumstances. Case-Laws Central Excise Fri, 06 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330053