https://www.taxtmi.com/caselaws?id=87265 The Tribunal upheld the Collector (Appeals) decision partially allowing a refund claim for excisable goods, emphasizing the finalized price agreement between parties for duty payment. The Department's challenge on the time bar under Section 11B of the Central Excise Act, 1944 was dismissed, affirming the partial allowance of the claim due to the limitation period. The judgment highlighted the provisional nature of prices pending finalization and clarified the interpretation of limitation periods for refund claims. en-us Fri, 05 Sep 1997 00:00:00 +0530 Sat, 03 Sep 2011 17:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87265 The Tribunal upheld the Collector (Appeals) decision partially allowing a refund claim for excisable goods, emphasizing the finalized price agreement between parties for duty payment. The Department's challenge on the time bar under Section 11B of the Central Excise Act, 1944 was dismissed, affirming the partial allowance of the claim due to the limitation period. The judgment highlighted the provisional nature of prices pending finalization and clarified the interpretation of limitation periods for refund claims. Case-Laws Central Excise Fri, 05 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87265