https://www.taxtmi.com/caselaws?id=252244 The tribunal ruled in favor of the appellant in the refund claim dispute against the rejection by the Commissioner (Appeals) regarding payment deductions made by the buyer for failure to meet specified terms in the contract with M/s. U.P. Power Corporation. The appellant was granted the refund claim for the duty component of the deducted amount, emphasizing the significance of contractual terms and entitlement to refunds when deductions are in line with agreed terms. The decision overturned the denial of the refund claim, providing relief to the appellant as per the contractual agreement. en-us Fri, 09 May 2014 00:00:00 +0530 Wed, 15 Oct 2014 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252244 The tribunal ruled in favor of the appellant in the refund claim dispute against the rejection by the Commissioner (Appeals) regarding payment deductions made by the buyer for failure to meet specified terms in the contract with M/s. U.P. Power Corporation. The appellant was granted the refund claim for the duty component of the deducted amount, emphasizing the significance of contractual terms and entitlement to refunds when deductions are in line with agreed terms. The decision overturned the denial of the refund claim, providing relief to the appellant as per the contractual agreement. Case-Laws Central Excise Fri, 09 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252244