https://www.taxtmi.com/caselaws?id=87921 A refund claim based on a post-clearance reduction in price was untenable because the goods had been cleared on payment of excise duty and the subsequent reduction, by itself, did not alter the assessable value. The assessee also sought to rely on a different factual case, namely that the price was provisional at clearance and fixed later, but that foundation had not been raised before the lower authorities. On the record as presented, the appellate plea failed because the revised factual basis was not established. en-us Mon, 29 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 18:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87921 A refund claim based on a post-clearance reduction in price was untenable because the goods had been cleared on payment of excise duty and the subsequent reduction, by itself, did not alter the assessable value. The assessee also sought to rely on a different factual case, namely that the price was provisional at clearance and fixed later, but that foundation had not been raised before the lower authorities. On the record as presented, the appellate plea failed because the revised factual basis was not established. Case-Laws Central Excise Mon, 29 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87921