https://www.taxtmi.com/caselaws?id=100843 Where an escalation clause existed in the purchase order but the buyer neither accepted nor paid the revised price, duty paid on the escalation bills was refundable. The duty had been discharged only in anticipation of the buyer agreeing to the higher amount, and because the contractual price was never effectively modified, there was no basis to retain excise duty on the unpaid escalation component. Refund was therefore available on the amount attributable to the unpaid escalation bills. en-us Tue, 08 Jan 2002 00:00:00 +0530 Tue, 07 Feb 2012 13:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100843 Where an escalation clause existed in the purchase order but the buyer neither accepted nor paid the revised price, duty paid on the escalation bills was refundable. The duty had been discharged only in anticipation of the buyer agreeing to the higher amount, and because the contractual price was never effectively modified, there was no basis to retain excise duty on the unpaid escalation component. Refund was therefore available on the amount attributable to the unpaid escalation bills. Case-Laws Central Excise Tue, 08 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100843