https://www.taxtmi.com/caselaws?id=86216 The Tribunal allowed the manufacturers' appeal, overturning the Collector (Appeals) decision that rejected refund claims for duty paid on cylinders due to de-escalated steel prices. It held that the failure to file revised price lists did not preclude refund claims under Section 11B, contrary to the Collector (Appeals)' position. The Tribunal emphasized the legality of claiming refunds without modifying original price lists, citing relevant judgments and the need for provisional assessment for price fluctuations. The case was remanded for factual assessment of revised prices to calculate refunds lawfully. en-us Mon, 30 Dec 1996 00:00:00 +0530 Tue, 16 Aug 2011 15:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86216 The Tribunal allowed the manufacturers' appeal, overturning the Collector (Appeals) decision that rejected refund claims for duty paid on cylinders due to de-escalated steel prices. It held that the failure to file revised price lists did not preclude refund claims under Section 11B, contrary to the Collector (Appeals)' position. The Tribunal emphasized the legality of claiming refunds without modifying original price lists, citing relevant judgments and the need for provisional assessment for price fluctuations. The case was remanded for factual assessment of revised prices to calculate refunds lawfully. Case-Laws Central Excise Mon, 30 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86216