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TMI Blog2015 (3) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... lue only but would be having effect on the quantum of duty. If the discounts are given, the value would be lowered resulting in assessees' liability to pay reduced duty in which case, if the assessee has paid back the excess duty to the customers, he would be entitled to the refund of the same. Unjust enrichment - Held that: - provisions of unjust enrichment are not applicable to the present ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ghaziabad against the Final Order No. A/53453-53455/2014-EX (DB) dated 21st August, 2014 passed by the Customs, Excise Service Tax Appellate Tribunal, Principal Bench, New Delhi in Excise Appeal No. 55371 of 2013-EX (DB) along with connected excise appeals filed by the Commissioner of Central Excise against the order of the Commissioner (Appeals) Customs, Central Excise Service Tax, Ghaziabad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of unjust enrichment are not applicable to the present case since the duty of excise claimed to be excess paid in the instant appeal has been credited back to the buyers account by the appellant by way of issuing the credit notes. However, the adjudicating authority shall allow the refund of duty, as admissible, after due verification of all the credit notes and relevant accounting ledgers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to pay reduced duty in which case, if the assessee has paid back the excess duty to the customers, he would be entitled to the refund of the same. 8. We make it clear that we are only clarifying the legal issues, on the point of unjust enrichment, which are subject to verification by the lower authority, as the matter has already been remanded. 9. The Revenue's Appeals are disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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