Refund Approved for Excess Tax Paid Due to Price Drop; Unjust Enrichment Not a Barrier for Reclaim.

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....Refund of excess tax / duty paid - downward price revision based on the negative supplementary invoices - The assessee has furnished the supplementary invoices for the downward price variation with regard to both refund claims. It is not disputed that there has been excess payment of duty due to the downward price revision. - the refund is not hit by unjust enrichment - AT....