https://www.taxtmi.com/caselaws?id=205447 The Tribunal upheld the rejection of the appellant's refund claim of Rs. 5,24,207/- by the Commissioner of Central Excise (Appeals) due to a price reduction post-clearance. Emphasizing Rule 7 of the Central Excise Valuation Rules, the Tribunal ruled that duty liability is fixed based on depot prices at the time of factory removal and is not impacted by subsequent price changes. The Tribunal found that the price reduction was not a discount communicated to customers beforehand, denying the refund claim and dismissing the appeal. en-us Tue, 29 Mar 2011 00:00:00 +0530 Tue, 30 Aug 2011 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205447 The Tribunal upheld the rejection of the appellant's refund claim of Rs. 5,24,207/- by the Commissioner of Central Excise (Appeals) due to a price reduction post-clearance. Emphasizing Rule 7 of the Central Excise Valuation Rules, the Tribunal ruled that duty liability is fixed based on depot prices at the time of factory removal and is not impacted by subsequent price changes. The Tribunal found that the price reduction was not a discount communicated to customers beforehand, denying the refund claim and dismissing the appeal. Case-Laws Central Excise Tue, 29 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205447