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2018 (11) TMI 905 - AT - Central ExciseRefund claim - acceptability of a debit note issued long after the goods were cleared on payment of duty for re-determination of the assessable value - Held that:- It has been brought on record that the appellant and the recipient of the goods had intended an alteration of the specification of the product; it is inconceivable that such alteration would not result in alteration of price and, the demonstrated oversight, should not stand in the way of acknowledging the existence of a lover transaction value. Accordingly, the discharge of duty liability in excess of ₹ 2,32,377.30 is held to have been established. This amount is eligible to be refunded in consequence of claim under section 11B of Central Excise Act, 1944. It is only when the first buyer trained in those goods, or even uses those goods for the manufacture of further excisable goods, that the question of the lag between the charging of duty at the time of clearance and the disclaiming of such duty becomes relevant to ascertainment of having born the incidence of duty. Such is not the case in the present dispute - the test of ‘unjust enrichment’ is overcome. Appeal allowed - decided in favor of appellant.
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