https://www.taxtmi.com/caselaws?id=241620 Where excise assessments are final and not provisional, post-clearance discounts or credit notes do not change the duty correctly paid on the value applicable at the time of removal, so refund is not admissible on that basis. The earlier refund claim for a prior period was also time-barred under Section 11B of the Central Excise Act, 1944. On these facts, the refund claim was held unsustainable and the appeal was rejected. en-us Mon, 28 May 2012 00:00:00 +0530 Sat, 28 Dec 2013 09:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241620 Where excise assessments are final and not provisional, post-clearance discounts or credit notes do not change the duty correctly paid on the value applicable at the time of removal, so refund is not admissible on that basis. The earlier refund claim for a prior period was also time-barred under Section 11B of the Central Excise Act, 1944. On these facts, the refund claim was held unsustainable and the appeal was rejected. Case-Laws Central Excise Mon, 28 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241620