https://www.taxtmi.com/caselaws?id=353740 The Tribunal allowed the appeal, determining that the appellant was entitled to a refund claim due to a decrease in the final price of goods. The appellant had not recovered the excess amount collected under the price variation clause from the buyers, leading to the excess duty paid. The Tribunal held that the Revenue should refund the excess duty paid by the appellant as the buyer did not pay the excess amount shown in the invoices. Consequently, the Tribunal set aside the impugned order and granted consequential relief to the appellant based on the unjust enrichment principle. en-us Tue, 19 Dec 2017 00:00:00 +0530 Thu, 11 Jan 2018 07:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353740 The Tribunal allowed the appeal, determining that the appellant was entitled to a refund claim due to a decrease in the final price of goods. The appellant had not recovered the excess amount collected under the price variation clause from the buyers, leading to the excess duty paid. The Tribunal held that the Revenue should refund the excess duty paid by the appellant as the buyer did not pay the excess amount shown in the invoices. Consequently, the Tribunal set aside the impugned order and granted consequential relief to the appellant based on the unjust enrichment principle. Case-Laws Central Excise Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353740