https://www.taxtmi.com/caselaws?id=246565 The appeal was allowed, and the original decision rejecting the refund claim due to lack of provisional assessment was reinstated. The Tribunal determined that without evidence of price revision before clearance and provisional assessment, duty refund eligibility based on post-clearance price reductions was not established. The respondent's argument that duty was paid at a higher price than received was not supported, leading to the rejection of the refund claim. en-us Mon, 27 Aug 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246565 The appeal was allowed, and the original decision rejecting the refund claim due to lack of provisional assessment was reinstated. The Tribunal determined that without evidence of price revision before clearance and provisional assessment, duty refund eligibility based on post-clearance price reductions was not established. The respondent's argument that duty was paid at a higher price than received was not supported, leading to the rejection of the refund claim. Case-Laws Central Excise Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246565