https://www.taxtmi.com/caselaws?id=202757 The tribunal upheld the rejection of the refund claim under Section 11B of the Central Excise Act, 1944. It emphasized that the appellant was aware of the transaction value at the time of invoicing, and the subsequent price reduction by the buyer did not warrant a refund. The judgment highlighted the importance of provisional assessment in cases where the actual price is unknown at the time of clearance, ultimately denying the appellant's appeal. en-us Wed, 07 Jul 2010 00:00:00 +0530 Fri, 25 Feb 2011 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202757 The tribunal upheld the rejection of the refund claim under Section 11B of the Central Excise Act, 1944. It emphasized that the appellant was aware of the transaction value at the time of invoicing, and the subsequent price reduction by the buyer did not warrant a refund. The judgment highlighted the importance of provisional assessment in cases where the actual price is unknown at the time of clearance, ultimately denying the appellant's appeal. Case-Laws Central Excise Wed, 07 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202757