Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (8) TMI 284 - AT - Central ExciseVariation of price - Since the appellants had paid duty on a higher value, they filed refund claims for the excess duty paid - reason for rejecting the claim by the Original Authority is that the appellant had not requested for any provisional assessment - Wherever there is a price variation clause in an agreement, the assessments should be considered as provisional – therefore, hold that the appellants are entitled for the refund - As the appellants receive the lesser price after the price is finalized, there is no question of unjust enrichment
|