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2016 (7) TMI 1114 - AT - Central ExciseRefund - unjust enrichment - price revision after clearance of goods - their buyer M/S APCPDCL has reduced the basic prices subsequent to their clearances - Held that:- It is a fact that the Commissioner (Appeals) has not addressed the issue of unjust enrichment which the original authority had held as affecting the refund claim. We therefore find ourselves in agreement with the plea put forth by Revenue and remand both the appeals to the original authority for addressing whether the refund claims are hit by unjust enrichment. The revenue appeals are allowed by way of remand.
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