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2016 (7) TMI 651 - AT - Central ExciseRefund claim - valuation - price escalation - Held that:- As decided in assessee's own case 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, from the sale prices to be paid on the goods subsequently sold. As such, find that the issue stands decided in favour of the assessee on merits. On the unjust enrichment angle, we find that in the instances before us, the customers have refused the payment of the price escalation invoices raised by the appellants. From this, it is evident that the appellants have not recovered the duty incidence from their customers. - Decided in favour of assessee
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