https://www.taxtmi.com/caselaws?id=95603 A revised price list could not be given retrospective effect to reduce duty on clearances already made, because the governing refund and valuation provisions did not permit backdating on the facts presented. The Tribunal held that the price list had been filed after the date from which retrospective operation was claimed, and the cited price-escalation decision was distinguishable on its facts. The refund claim based on the earlier effective date was therefore rejected, and the order setting aside the refund was upheld against the assessee. en-us Tue, 14 Mar 2000 00:00:00 +0530 Tue, 13 Dec 2011 17:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95603 A revised price list could not be given retrospective effect to reduce duty on clearances already made, because the governing refund and valuation provisions did not permit backdating on the facts presented. The Tribunal held that the price list had been filed after the date from which retrospective operation was claimed, and the cited price-escalation decision was distinguishable on its facts. The refund claim based on the earlier effective date was therefore rejected, and the order setting aside the refund was upheld against the assessee. Case-Laws Central Excise Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95603