https://www.taxtmi.com/caselaws?id=89640 Central excise duty is chargeable on removal of goods from the factory, and later reweighment or retesting at the buyer's premises does not alter the duty liability. A refund claim based on a post-clearance finding of lesser weight or different chemical composition was held not maintainable because no legal basis existed to revise duty after clearance. Provisional assessment under Rule 9B was also unavailable, as it requires sampling and testing in the prescribed manner at the manufacturer's factory before removal, not testing after delivery. The rejection of the refund claims was upheld. en-us Tue, 17 Nov 1998 00:00:00 +0530 Wed, 28 Sep 2011 16:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89640 Central excise duty is chargeable on removal of goods from the factory, and later reweighment or retesting at the buyer's premises does not alter the duty liability. A refund claim based on a post-clearance finding of lesser weight or different chemical composition was held not maintainable because no legal basis existed to revise duty after clearance. Provisional assessment under Rule 9B was also unavailable, as it requires sampling and testing in the prescribed manner at the manufacturer's factory before removal, not testing after delivery. The rejection of the refund claims was upheld. Case-Laws Central Excise Tue, 17 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89640