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2014 (8) TMI 321 - CESTAT MUMBAIDenial of refund claim - price variation clause - Unjust enrichment - Failure to produce certificate from the buyer of the less receipt of payment - appellant paid duty on the provisional price which were later on finalized and it was found that the appellant has paid duty on provisional price is highly excessive and have received less payment from the customer - Assessee claims that they are entitled for refund claim of the excess duty paid by them at the time of clearance of the goods provisionally - Held that:- On perusal of the record, in this case the fact on record that the final price of the cable is not known. In the absence of final prices, the appellant has failed to prove that they are entitled for refund claim. Therefore, I do not find any infirmity in the impugned order, the same is upheld - Decided against assessee.
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