https://www.taxtmi.com/caselaws?id=31927 The Tribunal upheld the lower appellate authority's decision, dismissing the Revenue's appeals and affirming the refund claims made by the appellants. The judgment clarified the application of the unjust enrichment principle in refund claims related to duty payments on goods, allowing for refunds after price revisions with retrospective effect. It emphasized honoring contractual agreements and permitted adjustments in duty payments based on revised prices agreed between parties. en-us Fri, 04 Jul 2008 00:00:00 +0530 Wed, 31 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31927 The Tribunal upheld the lower appellate authority's decision, dismissing the Revenue's appeals and affirming the refund claims made by the appellants. The judgment clarified the application of the unjust enrichment principle in refund claims related to duty payments on goods, allowing for refunds after price revisions with retrospective effect. It emphasized honoring contractual agreements and permitted adjustments in duty payments based on revised prices agreed between parties. Case-Laws Central Excise Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31927