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2019 (4) TMI 1835 - AT - Central ExciseRefund of excess Excise Duty paid - principles of unjust enrichment - provisional assessment has not been accepted by the appellant - price variation clause applicable or not - CENVAT credit on Railways. HELD THAT:- The appellant accepted the lower rate by letter dated 1st September, 2014. Payment was made in accordance with the lower rates. It is therefore clear that 3,000 pieces were supplied at a lower price. The appellant therefore is clearly entitled to the refund of excess duty. There is no requirement of provisional assessment nor is it a case of unjust enrichment. It is therefore not possible to sustain the order passed by the Commissioner (Appeals). It is accordingly set aside. Refund allowed with applicable interest - appeal allowed - decided in favor of appellant.
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