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TMI Blog2016 (7) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... goods as per price variation clause which was in existence in the contract under which goods were being cleared and the buyers adjusted the amount, from the sale prices to be paid on the goods subsequently sold. As such, find that the issue stands decided in favour of the assessee on merits. On the unjust enrichment angle, we find that in the instances before us, the customers have refused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of rate contracts which include price variation clause. Wherever prices are increased, they pay differential excise duty and in cases, where prices are reduced, they claim refund of the excise duty paid. In the two instances covered by the two appeals pending before us, the appellant raised invoices for increases in prices after clearance of the goods in terms of the contracts. However, the custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical matter has been decided by this Tribunal in appellant s own case vide final Order No. A/58651/2013-SM (Br.) dated 19.12.2013. 4. Ld. DR reiterated the orders of the authorities below and argued that in the absence of provisional assessment, the appellant cannot come forward with a change in assessment for the reason that the sale proceeds were not released. 5. We find that the issue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... buyers adjusted the amount, from the sale prices to be paid on the goods subsequently sold. As such, I find that the issue stands decided in favour of the assessee on merits. 6. On the unjust enrichment angle, we find that in the instances before us, the customers have refused the payment of the price escalation invoices raised by the appellants. From this, it is evident that the appellants h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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