2026 (4) TMI 1736

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....s a manufacturer of railway locomotives falling under Chapter 86 of the Central Excise Tariff Act, 1985. The locomotives manufactured by them are used within the Railways. The appellant was transferring such locomotives to different Zonal Railways at a price, which is known as 'transfer price', variable due to increase or decrease of such price. The pricing of the locomotives is based on the recommendations of the Pricing Committee which takes into account factors such as the cost of production involved. Such transfer prices are also based on the Railway Government Accounting System with the concept of "No Profit No Loss". The price fixed for a certain time is also revised from time to time, according to the recommendation of the Pr....

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....y the Revenue. 5. Thereafter, the ld. adjudicating authority, by way of an order dated 20.7.2016, held that the appellant has failed to pass the bar of unjust enrichment and accordingly the refund claim was rejected. 6. The said order was challenged before the Ld. Commissioner (Appeals), by the appellant, who, by way of the impugned order, also rejected the refund claim of the appellant. 7. Aggrieved from the said order, the appellant is before us. 8. The Ld. Counsel appearing on behalf of the appellant submits that in their own case, for an earlier period, refund claim has been allowed to them, holding that the bar of unjust enrichment is not applicable to them. He also relied upon the decision of this Tribunal in the case of C....

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.... price is subject to variation. In other words, the price was provisional and the goods were cleared on payment of duty. Later the price was revised and in fact it was lowered. In view of this fact the respondent was required to discharge only less duty liability. The refund claim was actually filed within the time limit. Therefore, whether the assessment is provisional or not is not at all relevant in this case, because when the refund claim has been filed within the time limit even if the assessment is final, one has to examine the refund claim. It is reiterated that the question of the assessment being final or provisional is not relevant to a case where the refund claim has been filed within the time limit. All the case laws cited by th....