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2016 (9) TMI 32 - AT - Central ExciseRefund claim - duty paid on differential value - supply of electrical transformers and accessories at contracted price containing a price variation formula - price reduced subsequent to the clearance of goods - Held that:- by following the various decisions of Supreme Court and Tribunal the respondents are not entitled to refund. Since the respondents are not entitled to refund the duty paid on differential value calculated by revising the assessable value, hence the question of unjust enrichment or otherwise become irrelevant. - Decided in favour of Revenue
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