https://www.taxtmi.com/caselaws?id=790670 Under Section 4 of the Central Excise Act, transaction value is confined to the price actually paid or legally payable at removal, so duty paid on a supplementary invoice issued for an unaccepted unilateral price revision was not part of assessable value and was refundable. The record also rebutted unjust enrichment because the buyer had not accepted or paid the enhanced amount, no corresponding book entry was made, and no CENVAT credit was taken, showing the duty incidence was not passed on. The refund claim was filed within one year from the date of duty payment and was therefore within limitation. en-us Mon, 27 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790670 Under Section 4 of the Central Excise Act, transaction value is confined to the price actually paid or legally payable at removal, so duty paid on a supplementary invoice issued for an unaccepted unilateral price revision was not part of assessable value and was refundable. The record also rebutted unjust enrichment because the buyer had not accepted or paid the enhanced amount, no corresponding book entry was made, and no CENVAT credit was taken, showing the duty incidence was not passed on. The refund claim was filed within one year from the date of duty payment and was therefore within limitation. Case-Laws Central Excise Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790670