https://www.taxtmi.com/caselaws?id=115011 The Commissioner (Appeals) decision to deny the refund claim for excess duty paid due to retrospective price reduction was upheld. The appellants failed to establish duty pass-through to the buyer and did not challenge the assessment order before seeking a refund. The absence of contractual provisions for retrospective price adjustments led to the dismissal of both appeals, with the Tribunal emphasizing that duty liability is determined at the time of goods clearance based on declared classification and price. The decision was supported by relevant case law, including Supreme Court precedents and Tribunal rulings. en-us Thu, 30 Dec 2004 00:00:00 +0530 Tue, 22 May 2012 18:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115011 The Commissioner (Appeals) decision to deny the refund claim for excess duty paid due to retrospective price reduction was upheld. The appellants failed to establish duty pass-through to the buyer and did not challenge the assessment order before seeking a refund. The absence of contractual provisions for retrospective price adjustments led to the dismissal of both appeals, with the Tribunal emphasizing that duty liability is determined at the time of goods clearance based on declared classification and price. The decision was supported by relevant case law, including Supreme Court precedents and Tribunal rulings. Case-Laws Central Excise Thu, 30 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115011