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2022 (3) TMI 691 - CESTAT ALLAHABADRefund of Excise Duty - unjust enrichment - price reduction clause - rejection of refund claim on the ground that goods were sold for delivery at the time and place of removal at factory gate and therefore transaction value would be applicable on which excise duty has been paid by the appellant - admissibility of refund claim filed on discount given to the dealer - HELD THAT:- The facts of the case are not in dispute that after reduction of the rate of duty vide Notification no. 58/2008-CE dated 7.12.2008 wherein rate of duty on the car were reduced from 24% to 20% and consequent to that stock lying as on date with dealers reduced the price and issued credit note and refund the difference along with duty by way of cheques. The only controversy is that whether the subsequent reduction in the price by the appellant and refund thereof proportionate duty attributable to reduced prices is refundable or not. As issue is squarely covered by the decision of PRAG INDUSTRIES (INDIA) PVT. LTD. VERSUS COMMR. OF C. EX. & S.T., LUCKNOW [2019 (4) TMI 1835 - CESTAT ALLAHABAD], therefore, as payments were made in accordance with the reduced price subsequently paid by the appellant, in that circumstances the appellant is entitled to claim refund of the excess duty paid by them. In such circumstances, there is no requirement for opting provisional assessment or as the appellant was not aware that subsequent reduction of duty by notification number 58/2008 dated 7.12.2008. As it is on record that excess duty and differential excess amount received by the appellant has been refunded to the dealers by way of cheque, in these circumstances, it is not a case of unjust enrichment. The appellant is entitled for refund claim - Appeal allowed - decided in favor of appellant.
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