https://www.taxtmi.com/caselaws?id=447062 CESTAT Hyderabad allowed the appeal for refund of excess duty paid. The Adjudicating Authority found refund admissible on merits but rejected it on unjust enrichment grounds. The tribunal held that appellant satisfied the burden test as the buyer (South Central Railway) made downward price adjustments including excise duty at supply bill finalization, evidenced by communication dated 18.08.2010. Since appellant never received the excess duty amount of Rs. 5,26,244/-, they bore the burden. Refund of Rs. 4,77,292/- was granted as not time-barred. Impugned order set aside. en-us Thu, 14 Dec 2023 00:00:00 +0530 Mon, 18 Dec 2023 09:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447062 CESTAT Hyderabad allowed the appeal for refund of excess duty paid. The Adjudicating Authority found refund admissible on merits but rejected it on unjust enrichment grounds. The tribunal held that appellant satisfied the burden test as the buyer (South Central Railway) made downward price adjustments including excise duty at supply bill finalization, evidenced by communication dated 18.08.2010. Since appellant never received the excess duty amount of Rs. 5,26,244/-, they bore the burden. Refund of Rs. 4,77,292/- was granted as not time-barred. Impugned order set aside. Case-Laws Central Excise Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447062