https://www.taxtmi.com/caselaws?id=34841 The Tribunal upheld the Orders-in-Appeal granting the refund of excess duty paid by the respondents to M/s. Coal India Ltd., finding no unjust enrichment involved. It distinguished previous cases where refunds were denied due to unjust enrichment, stating that in contracts with price variation clauses, refunds are based on final prices settled after supply of goods, not post-sale price reductions. The Tribunal dismissed the Revenue's appeals, affirming the legality of the refund granted to the respondents, thereby sustaining the impugned orders. en-us Fri, 19 Dec 2008 00:00:00 +0530 Wed, 04 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34841 The Tribunal upheld the Orders-in-Appeal granting the refund of excess duty paid by the respondents to M/s. Coal India Ltd., finding no unjust enrichment involved. It distinguished previous cases where refunds were denied due to unjust enrichment, stating that in contracts with price variation clauses, refunds are based on final prices settled after supply of goods, not post-sale price reductions. The Tribunal dismissed the Revenue's appeals, affirming the legality of the refund granted to the respondents, thereby sustaining the impugned orders. Case-Laws Central Excise Fri, 19 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34841