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    <title>2009 (11) TMI 417 - CESTAT, KOLKATA</title>
    <link>https://www.taxtmi.com/caselaws?id=77672</link>
    <description>The Tribunal dismissed the appeal regarding a refund claim rejection, as there was no price variation clause in the contract and assessments were not provisional. Relying on legal precedents, the Tribunal held that subsequent price reductions without provisional assessments could not support a refund claim under Section 11B of the Central Excise Act. The appellants&#039; reliance on Tribunal decisions supporting refund claims based on price variation clauses was deemed inapplicable. The appeal was dismissed, upholding the impugned order rejecting the refund claim.</description>
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      <title>2009 (11) TMI 417 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=77672</link>
      <description>The Tribunal dismissed the appeal regarding a refund claim rejection, as there was no price variation clause in the contract and assessments were not provisional. Relying on legal precedents, the Tribunal held that subsequent price reductions without provisional assessments could not support a refund claim under Section 11B of the Central Excise Act. The appellants&#039; reliance on Tribunal decisions supporting refund claims based on price variation clauses was deemed inapplicable. The appeal was dismissed, upholding the impugned order rejecting the refund claim.</description>
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      <pubDate>Tue, 24 Nov 2009 00:00:00 +0530</pubDate>
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