https://www.taxtmi.com/caselaws?id=336194 The Appellate Tribunal upheld the Commissioner (Appeals)' decision, dismissing the Revenue's appeal regarding the eligibility for a refund claim due to excess duty payment. The judgment clarified that the test of unjust enrichment should apply to the net adjusted duty for refund, not to duty passed on in each invoice. The consideration of the price revision clause was crucial, and the appellant was found entitled to the refund as they had not passed on the duty incidence claimed, especially in cases of negative price variation. en-us Thu, 08 Dec 2016 00:00:00 +0530 Thu, 05 Jan 2017 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336194 The Appellate Tribunal upheld the Commissioner (Appeals)' decision, dismissing the Revenue's appeal regarding the eligibility for a refund claim due to excess duty payment. The judgment clarified that the test of unjust enrichment should apply to the net adjusted duty for refund, not to duty passed on in each invoice. The consideration of the price revision clause was crucial, and the appellant was found entitled to the refund as they had not passed on the duty incidence claimed, especially in cases of negative price variation. Case-Laws Central Excise Thu, 08 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336194