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2012 (12) TMI 945 - AT - Central ExciseRefund - unjust enrichment - price variation clause - The Department’s stand that in the scheme of things when the goods are sold or cleared for sale on provisional basis at a higher price it has to be assumed that the burden has been passed on to the customer cannot be accepted. - first appellate authority has allowed the refund - Held that:- Ld. Appellate authority crystally found no evidence of unjust enrichment. - there is nothing further to dilate the matter for which Revenue’s appeal is dismissed. - decided in favor of assessee and against the revenue.
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