https://www.taxtmi.com/caselaws?id=214847 The Tribunal overturned the Commissioner (Appeals) order allowing the refund claim for excess excise duty paid by the appellant due to the difference in transaction value at the time of clearance and sale from the depot. The Tribunal emphasized the importance of adhering to Rule 7 of Central Excise (Valuation) Rules, requiring the determination of the normal transaction value at the time of depot sale for excise duty valuation purposes. The Commissioner's decision was deemed conflicting with Rule 7, leading to the dismissal of the refund claim and upholding the department's appeal. en-us Wed, 13 Jun 2012 00:00:00 +0530 Fri, 11 Jan 2013 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214847 The Tribunal overturned the Commissioner (Appeals) order allowing the refund claim for excess excise duty paid by the appellant due to the difference in transaction value at the time of clearance and sale from the depot. The Tribunal emphasized the importance of adhering to Rule 7 of Central Excise (Valuation) Rules, requiring the determination of the normal transaction value at the time of depot sale for excise duty valuation purposes. The Commissioner's decision was deemed conflicting with Rule 7, leading to the dismissal of the refund claim and upholding the department's appeal. Case-Laws Central Excise Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214847