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student (Querist)
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29 July 2010 . ECE Industries Ltd Vs. CCE 2009
The Agreement which contained price variation clause, the assessee upon
upward revision of prices, paying higher duty and on lowering of price, the
assessee is seeking refund as per Agreement and assessment shall be treated
as provisional. Refunds arising out of down revision of prices after clearance of
price, principle of unjust enrichment shall not apply.
my qs is that the above agreement has benn entered b/w manufacturer& buyer.

Q2 mer has collected duty from both ends i.e. from customer as well as he is opting for refund. why DOUE not apply?

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student (Querist)
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26 November 2010 pls reply so many people on net