https://www.taxtmi.com/caselaws?id=120496 The tribunal rejected the appellant's claim for a refund of excess duty paid on imported flexible hose pipes cleared after being cut into pieces. The decision was based on the principle that duty should be paid on the value determined at the time of clearance, as per the Central Excise Act. The tribunal emphasized the importance of paying duty on the correct value at the time of removal, as established by relevant legal precedents. The lack of supporting documentation regarding lesser payments by consignees or related credit/debit notes led the tribunal to uphold the lower authorities' decision. en-us Tue, 05 Dec 2006 00:00:00 +0530 Fri, 20 Jul 2012 13:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120496 The tribunal rejected the appellant's claim for a refund of excess duty paid on imported flexible hose pipes cleared after being cut into pieces. The decision was based on the principle that duty should be paid on the value determined at the time of clearance, as per the Central Excise Act. The tribunal emphasized the importance of paying duty on the correct value at the time of removal, as established by relevant legal precedents. The lack of supporting documentation regarding lesser payments by consignees or related credit/debit notes led the tribunal to uphold the lower authorities' decision. Case-Laws Central Excise Tue, 05 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120496