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2017 (5) TMI 506 - CESTAT HYDERABADRefund claim - excess duty paid due to downward revision of price - denial on the ground of unjust enrichment - Held that: - The respondents have furnished evidence to show that APCPDCL has made payments as per provisional prices in terms of the relevant purchase order and complying with the price variation clause - They have also furnished a Chartered Accountant certificate to substantiate that the incidence of duty has not been passed on - refund allowed - appeal dismissed - decided against Revenue.
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