https://www.taxtmi.com/caselaws?id=351294 The tribunal ruled in favor of the appellant, holding that they were entitled to a refund of the excess duty paid on Sales Tax as the contract price was inclusive of all taxes. The tribunal also determined that the bar of unjust enrichment did not apply in this case, as the price included all taxes. A difference of opinion arose among Members regarding the deduction of Service Tax and the bearing of any duty tax increase post-delivery date, leading to a referral to appoint a third Member to resolve these issues. en-us Wed, 01 Nov 2017 00:00:00 +0530 Thu, 23 Nov 2017 11:48:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351294 The tribunal ruled in favor of the appellant, holding that they were entitled to a refund of the excess duty paid on Sales Tax as the contract price was inclusive of all taxes. The tribunal also determined that the bar of unjust enrichment did not apply in this case, as the price included all taxes. A difference of opinion arose among Members regarding the deduction of Service Tax and the bearing of any duty tax increase post-delivery date, leading to a referral to appoint a third Member to resolve these issues. Case-Laws Central Excise Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351294