Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2006 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (2) TMI 308 - AT - Central ExciseRefund - Excess payment of duty - Provisional assessment - HELD THAT:- In the present case when the goods are cleared the price is not finalized, the payment of duty is on the basis of the price in the previous contract, hence, we have to consider the price as provisional only. Consequently, when there is price escalation the appellants voluntarily pay the differential duty to the exchequer. Similar treatment should be meeted out to the appellant by the Department. In other words, when there is a reduction in price the appellant is entitled for refund. Following the ratio of the decision in the case of CCE v. Telk Ltd.[2005 (1) TMI 148 - CESTAT, BANGALORE], we allow the appeal with consequential relief. We want to add that while extending the relief the original authority would keep in mind the unjust enrichment aspect.
|