https://www.taxtmi.com/caselaws?id=78425 The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal in a case concerning a refund claim related to duty payment arising from a price variation clause in an agreement for the clearance of a consignment. The Tribunal found that the lower authorities had acted arbitrarily and against the law in rejecting the refund claim, emphasizing that the crucial aspect was the admissibility of the claim under the law. It clarified that duty is payable based on the transaction value for each removal, and in cases of price variation, the transaction value should be determined accordingly. The Tribunal granted consequential relief to the appellant. en-us Tue, 30 Mar 2010 00:00:00 +0530 Mon, 15 Nov 2010 11:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78425 The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal in a case concerning a refund claim related to duty payment arising from a price variation clause in an agreement for the clearance of a consignment. The Tribunal found that the lower authorities had acted arbitrarily and against the law in rejecting the refund claim, emphasizing that the crucial aspect was the admissibility of the claim under the law. It clarified that duty is payable based on the transaction value for each removal, and in cases of price variation, the transaction value should be determined accordingly. The Tribunal granted consequential relief to the appellant. Case-Laws Central Excise Tue, 30 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78425