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of <h1>Appeal Dismissed: Reduction in Price Post-Clearance Does Not Affect Excise Duty Liability</h1> The appeal against the rejection of a refund claim for excess duty on goods supplied was dismissed, following the precedent that a reduction in price ... Refund The appeal was filed against the rejection of a refund claim for excess duty paid on HDPE Pipes and other goods supplied to the Directorate General of Supplies & Disposal. The refund claim was rejected based on the precedent set in the case of MRF v. CCE, where it was stated that a reduction in price after goods clearance does not impact excise duty liability. The appeal was dismissed, upholding the decision to reject the refund claim.
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