https://www.taxtmi.com/caselaws?id=31730 Refund on provisional pricing was examined under the doctrine of unjust enrichment. Goods were supplied to a public sector buyer at a provisional price, the final price was settled lower, and the buyer adjusted the differential from outstanding dues. The lower appellate authority accepted that the duty incidence had not been passed on, and the Tribunal followed an earlier similar decision to hold that adjustment through the buyer's dues did not attract the bar of unjust enrichment. The refund was therefore not required to be credited to the Consumer Welfare Fund and was allowed to the assessee. en-us Thu, 10 Apr 2008 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31730 Refund on provisional pricing was examined under the doctrine of unjust enrichment. Goods were supplied to a public sector buyer at a provisional price, the final price was settled lower, and the buyer adjusted the differential from outstanding dues. The lower appellate authority accepted that the duty incidence had not been passed on, and the Tribunal followed an earlier similar decision to hold that adjustment through the buyer's dues did not attract the bar of unjust enrichment. The refund was therefore not required to be credited to the Consumer Welfare Fund and was allowed to the assessee. Case-Laws Central Excise Thu, 10 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31730