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2018 (1) TMI 476 - AT - Central ExciseRefund claim of excess duty paid - unjust enrichment - Held that: - When there is price variation clause, the actual price of goods cannot be ascertained at the time of clearance and in a case where the actual price comes out to be higher than the value on which goods has been cleared then, the Revenue asked for duty on the extra value of the goods. Therefore, on the principle of equity, if any excess duty has been paid by appellant, the Revenue is required to refund to the assessee the excess duty. The reasoning given by the learned Commissioner (Appeals) are set aside as it has not been disputed by the Revenue that the excess duty has not been paid by the buyer, therefore, the appellant has passed the bar of unjust enrichment. The appellant is entitled for refund claim as they have not recovered the said price alongwith duty from the buyers of the goods - appeal allowed.
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