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2014 (2) TMI 12 - AT - Central ExciseRejection of refund claim u/s 11B - Price variation - Unjust enrichment - Held that:- refund can be granted to the assessee in a situation where the assessments were not made provisional but the price of excisable goods was reduced downward after clearance of the goods as per price variation clause which was in existence in the contract under which goods were being cleared and the buyers adjusted the amount. There are sales prices to be paid on the goods subsequently sold - Tribunal further observed that where the buyer had taken the Cenvat credit on the initial excise duty paid, the matter has not been examined but inasmuch as adjudicating authority has granted part refund, it has to be presumed that this aspect has been looked into - appellants have taken a categorical stand that on account of negative price variation, they have issued the credit notes to their customers by crediting the account of the buyers in their books of accounts. This amount includes incidence of duty also - duty incidence does not stand passed on to the buyers, and as such are not hit by the provisions of unjust enrichment - Following decision of CCE, Ghaziabad vs. Mahavir Cylinders [2013 (6) TMI 509 - CESTAT, NEW DELHI] - Decided in favour of assessee.
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