https://www.taxtmi.com/caselaws?id=86038 Where goods cleared for one buyer were ultimately delivered to another under a separate contract at a lower price, the assessable value for excise duty followed the contractual price of the buyer who actually received the goods. Because the lower price was the operative sale price and not a post-clearance concession, duty paid on the higher intended price constituted excess duty. Refund claims were therefore properly allowed, and the challenge to that relief failed. en-us Tue, 29 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 17:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86038 Where goods cleared for one buyer were ultimately delivered to another under a separate contract at a lower price, the assessable value for excise duty followed the contractual price of the buyer who actually received the goods. Because the lower price was the operative sale price and not a post-clearance concession, duty paid on the higher intended price constituted excess duty. Refund claims were therefore properly allowed, and the challenge to that relief failed. Case-Laws Central Excise Tue, 29 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86038