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2018 (2) TMI 1453 - AT - Central ExciseRefund claim - price variation clause - Since the discharge of Central Excise Duty is based on the price variation clause the appellant sought permission for provisional assessment for payment of Central Excise Duty Said provision assessments were finalized and refund arose - rejection of refund on the ground of unjust enrichment - Held that: - there is no dispute as to the facts the first appellate authorities order in all these appeals in Order-ln-Appeal 30/06/2008 held in favour of appellant on merits has not been challenged by the revenue before higher Judical fora. Hence, on merits in all these appeals appellant entitled to refund of the excess duty paid due the deductions towards non achievement of GPF and we hold so. The ratio of the decision of the Hon'ble High Court Gujarat-Accra Pac (I) Pvt Ltd [2013 (2) TMI 795 - GUJARAT HIGH COURT] would apply, wherein it was held that once an Issue is decided and against which no further proceedings are carried then such decision IS bending of all parties. Unjust enrichment - Held that: - Singareni Collieries Company Ltd (SCCL) is a Government of India undertaking - from the certificate submitted to lower authorities it is indicated that appellant had not passed on the incident of Central Excise Duty to the recipient of the goods hence it has to be held that the appellant has passed hurdle of unjust enrichment in the cases in hand and should given the refund of amount paid excess. Appeal allowed - decided in favor of appellant.
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