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2015 (10) TMI 1956 - AT - Central ExciseProvisional clearances - Unjust enrichment - whether with the settlement of the prices on the lower side, subsequent to clearance of the goods, in terms of the provisional assessments, will the bar of unjust enrichment will apply or not - Held that:- provisions of unjust enrichment will not apply when the goods stand cleared on payment of duty at the higher assessable value, which is subsequently finalized at lower rate in terms of the provisional clearances. The Commissioner (Appeals) has given a finding of fact that the appellant had issued credit notes to their buyers, M/s. Coal India Ltd., who have adjusted the differences from the outstanding payments of the assessee. If that be so, it cannot be said that the respondent have recovered the excess duty amount from their customers so as to be hit by the bar of unjust enrichment. Accordingly, we find no infirmity in the impugned order of the Commissioner (Appeals). - Decided against Revenue.
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