https://www.taxtmi.com/caselaws?id=790667 Where excise duty was paid on clearances made at a pre-revised price under a known price variation mechanism, refund of the excess duty was held admissible under Section 11B of the Central Excise Act, 1944 even though the assessment was not described as provisional, because the duty paid exceeded the liability arising after the revised price structure and the refund was filed within time. The bar of unjust enrichment was also held inapplicable where verification records showed that the locomotives were used within the Railways, no cash payment was involved, and the duty incidence had not been passed on. The refund rejection was set aside and consequential relief granted. en-us Wed, 18 Feb 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790667 Where excise duty was paid on clearances made at a pre-revised price under a known price variation mechanism, refund of the excess duty was held admissible under Section 11B of the Central Excise Act, 1944 even though the assessment was not described as provisional, because the duty paid exceeded the liability arising after the revised price structure and the refund was filed within time. The bar of unjust enrichment was also held inapplicable where verification records showed that the locomotives were used within the Railways, no cash payment was involved, and the duty incidence had not been passed on. The refund rejection was set aside and consequential relief granted. Case-Laws Central Excise Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790667