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2010 (8) TMI 936 - HC - Central ExciseRefund claim - prices are fixed on the basis of the tender and series of negotiations which normally take some months - the assessee cleared the goods for the period from 1-4-1999 to 31-3-2000 at a price which was higher than the price which had been fixed - Held that: - reliance placed in the case of COMMISSIONER OF C. EX., NAGPUR Versus ORIENTAL EXPOLSIVES (P) LTD. [2007 (8) TMI 206 - HIGH COURT, BOMBAY], where it was held that when the assessee has not passed on the duty to the customer and if it is not a case of unjust enrichment and the customer who paid excessive duty, subsequently has raised bills seeking adjustment which has been granted and when this fact has already been brought to the notice of the Department even before payment of the excise duty, even before the contract is concluded tenders are accepted and the rates are fixed, the assessee is entitled to the refund - appeal dismissed - decided against Revenue.
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