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2009 (7) TMI 302 - CESTAT NEW DELHIRefund claim of excess payment of duty - unjust enrichment – duty paid on provisional contract price which was finalized at a lower price later - Tribunal in the case of Universal Cylinders Ltd. v. CCE, Jaipur, held that if the contract entered into assessee and their customers contain price variation clause customer refusing the price of goods, deducted the difference amount from payment already made to assessee. It is further held that in these circumstances the Revenue cannot claim that incidence of duty has been borne by the assessee’s customers. – Hence unjust enrichment not invocable – refund admissible – Revenue’s appeal is rejected
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