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2023 (12) TMI 746 - AT - Central ExciseScope of appeal - Refund of excess paid duty - price variation clause - rejection on the ground of unjust enrichment - HELD THAT:- Admittedly the Adjudicating Authority found the refund admissible on merits. However, the same was rejected on the ground of unjust enrichment - it is further held that other than this issue of unjust enrichment, the Commissioner (Appeals) have travelled beyond the scope of the appeal and his other observations are by way of obiter dicta. Unjust enrichment - HELD THAT:- Admittedly Appellant have not received the full amount as per the invoices and further at the time of finalisation of the supply bill, under the contract in question, the buyer of the goods – South Central Railway, have made adjustment of both the downward revision of the price including the excise duty, which is evident from the communication dated 18.08.2010 which have been annexed in the appeal paper book. Thus, it is evident that, as the buyer of the goods have paid reduced adjusted amount, the Appellant never received the amount of duty being claimed as refund, being excess duty paid, admittedly - Appellant have satisfied that it is the Appellant who have borne the burden of duty for the amount of Rs. 5,26,244/-. Accordingly, the Appellant is entitled to refund of the amount of Rs.4,77,292/-, which is not barred by limitation. The impugned order is set aside - appeal allowed.
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