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2017 (8) TMI 1216 - AT - Central ExcisePrice Variation Clause - Refund claim of duty excess paid - rejection on the ground of Time Bar - Held that: - there is no case of goods returned to make up the fresh goods, manufactured and cleared by the appellant as such. The relevant date will be the date of duty payment, as provided in clause (f) to explanation (B) under Section 11B of the Act - there is no question of unjust-enrichment, as the buyers of the goods have not paid anything more than the settled/reduced price of goods, including reduced amount of duty - matter remanded to the adjudicating authority to re determine the amount of refund by taking the relevant date as date of duty payment - appeal allowed by way of remand.
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