https://www.taxtmi.com/caselaws?id=207472 The case involved issues regarding the impact of price reductions on credit availability for duty paid and a manufacturer's claim for a refund based on price differences. The Tribunal clarified that credit availability is based on duty paid as per invoice, unaffected by subsequent price changes. It emphasized that duty liability is determined at the time of goods' removal and does not change with post-clearance price variations. The judgment remanded the matter for a fresh review considering the clarified rules and statutory provisions, setting aside previous orders for reevaluation in line with legal requirements. en-us Thu, 11 Aug 2011 00:00:00 +0530 Wed, 14 Dec 2011 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207472 The case involved issues regarding the impact of price reductions on credit availability for duty paid and a manufacturer's claim for a refund based on price differences. The Tribunal clarified that credit availability is based on duty paid as per invoice, unaffected by subsequent price changes. It emphasized that duty liability is determined at the time of goods' removal and does not change with post-clearance price variations. The judgment remanded the matter for a fresh review considering the clarified rules and statutory provisions, setting aside previous orders for reevaluation in line with legal requirements. Case-Laws Central Excise Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207472