https://www.taxtmi.com/caselaws?id=112620 The appeal was dismissed as the Tribunal found that the absence of a price variation clause in the agreement with the supplier meant that post-clearance price changes did not impact duty liability. The appellants admitted to clearing goods at the specified rate, with final assessments at the same rate, and no provisional assessments or price variation clauses in agreements. Therefore, subsequent price changes by buyers through debit notes did not entitle the appellants to a duty refund. en-us Tue, 14 Sep 2004 00:00:00 +0530 Mon, 30 Apr 2012 18:42:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112620 The appeal was dismissed as the Tribunal found that the absence of a price variation clause in the agreement with the supplier meant that post-clearance price changes did not impact duty liability. The appellants admitted to clearing goods at the specified rate, with final assessments at the same rate, and no provisional assessments or price variation clauses in agreements. Therefore, subsequent price changes by buyers through debit notes did not entitle the appellants to a duty refund. Case-Laws Central Excise Tue, 14 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112620