https://www.taxtmi.com/caselaws?id=50302 The Tribunal allowed the appeal by M/s. Utkal Polyweave Industries (P) Ltd., setting aside the rejection of their refund claim for the differential duty amount of Rs. 81,729/- due to a reduction in the price of HDPE bags. The Tribunal held that the reduced price should be considered as the assessable value, and there was no unjust enrichment as the duty was not passed on to the buyer. The Tribunal distinguished this case from a previous Supreme Court judgment and directed verification by the Assistant Commissioner before sanctioning the refund. en-us Fri, 25 Aug 2000 00:00:00 +0530 Sat, 21 Aug 2010 10:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50302 The Tribunal allowed the appeal by M/s. Utkal Polyweave Industries (P) Ltd., setting aside the rejection of their refund claim for the differential duty amount of Rs. 81,729/- due to a reduction in the price of HDPE bags. The Tribunal held that the reduced price should be considered as the assessable value, and there was no unjust enrichment as the duty was not passed on to the buyer. The Tribunal distinguished this case from a previous Supreme Court judgment and directed verification by the Assistant Commissioner before sanctioning the refund. Case-Laws Central Excise Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50302