https://www.taxtmi.com/caselaws?id=119113 The Tribunal upheld the Commissioner (Appeals)' decision to allow the refund claim, ruling in favor of the appellants, manufacturers of LPG cylinders, based on the specific circumstances of the case and relevant legal precedents. The Tribunal held that the duty is payable at the rate and price prevailing at the time of clearance, allowing the refund claim despite the subsequent reduction in prices. Additionally, the Tribunal determined that the time limit under Section 11B of the Central Excise Act does not apply when the excess duty paid is undisputed, and the failure to opt for provisional assessment does not preclude the refund claim. en-us Wed, 22 Mar 2006 00:00:00 +0530 Mon, 09 Jul 2012 11:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119113 The Tribunal upheld the Commissioner (Appeals)' decision to allow the refund claim, ruling in favor of the appellants, manufacturers of LPG cylinders, based on the specific circumstances of the case and relevant legal precedents. The Tribunal held that the duty is payable at the rate and price prevailing at the time of clearance, allowing the refund claim despite the subsequent reduction in prices. Additionally, the Tribunal determined that the time limit under Section 11B of the Central Excise Act does not apply when the excess duty paid is undisputed, and the failure to opt for provisional assessment does not preclude the refund claim. Case-Laws Central Excise Wed, 22 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119113