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2016 (6) TMI 763 - AT - Central ExciseRefund claim - Bar of unjust enrichment - Held that:- It is correct that the purchase order / agreement has a price variation clause. It is also seen that the prices are finalized much later after clearance of the transformers. It is submitted that appellants are receiving payments from DISCOMS, not invoice-wise, but as bulk amounts through cheques and RTGS. In case of negative price variation payments, the DISCOM (distribution company) only issue negative price variation approval letters. This was produced before the original authority. Further, DISCOM is a public sector undertaking. However,the appellant has now produced a Chartered Accountant certificate. The authorities below did not get opportunity to examine the same. So in my opinion, it is a fit case to be remanded to re-examine whether the refund is hit by the bar of unjust enrichment. The appellant is directed to produce Chartered Accountant certificate before the original authority. In view thereof, remand the matter to the original authority to re-examine the refund claim after giving reasonable opportunity for personal hearing. The appellant is at liberty to adduce any further evidence to establish their case. The impugned order is set aside and appeal is allowed by way of remand.
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