https://www.taxtmi.com/caselaws?id=165270 The Supreme Court upheld the decision of the Appellate Tribunal, ruling that there was no siphoning of extra funds to the refinery by oil companies. The Tribunal dismissed the Revenue's argument that the agreement did not reflect the true transaction value, noting it was in compliance with government directives to reduce transportation costs and serve mutual interests. en-us Tue, 03 Jan 2006 00:00:00 +0530 Mon, 16 Jun 2014 14:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165270 The Supreme Court upheld the decision of the Appellate Tribunal, ruling that there was no siphoning of extra funds to the refinery by oil companies. The Tribunal dismissed the Revenue's argument that the agreement did not reflect the true transaction value, noting it was in compliance with government directives to reduce transportation costs and serve mutual interests. Case-Laws Central Excise Tue, 03 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165270