https://www.taxtmi.com/caselaws?id=221442 The Commissioner allowed the appeal by the manufacturer of Lubricant Oil and lubricating grease, ruling in favor of their eligibility for a refund due to the downward revision of the price of goods sold from the Depot. The Commissioner held that the appellant was entitled to a refund under Sec. 11B of the Central Excise Act, as the depot was considered a place of removal, and the appellant fulfilled all conditions for claiming the refund. en-us Fri, 27 Jan 2012 00:00:00 +0530 Tue, 12 Mar 2013 05:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221442 The Commissioner allowed the appeal by the manufacturer of Lubricant Oil and lubricating grease, ruling in favor of their eligibility for a refund due to the downward revision of the price of goods sold from the Depot. The Commissioner held that the appellant was entitled to a refund under Sec. 11B of the Central Excise Act, as the depot was considered a place of removal, and the appellant fulfilled all conditions for claiming the refund. Case-Laws Central Excise Fri, 27 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221442