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2017 (3) TMI 235 - AT - Central ExciseRefund claim - duty was paid in excess on clearance of the goods - reduction in price due to post clearance discount - quantum is finalised subsequently on periodic basis - Held that: - The dealer, who received the goods from the manufacturer, may charge to his buyer the full amount of duty ignoring the duty reduced by manufacturer and the said fact cannot be a ground for denying the refund to the manufacturer - There is no concept of not passing on the duty to the ultimate consumer and as such, as the buyers have been passed on the benefit of reduction of duty, the same would satisfy the principles of unjust enrichment. Appeal dismissed - decided against Revenue.
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