https://www.taxtmi.com/caselaws?id=4600 Post-clearance price reduction under a price-variation contract can support a refund claim where the duty was paid on an unfinalised contract price and the claim is filed within limitation. In that setting, whether the original clearances were treated as provisional or final is not decisive, and Rule 9B is not controlling on maintainability. The analysis accepted precedents allowing refund on later price reduction and timely filing, while distinguishing contrary authority. The operative effect is that refund remains maintainable on the facts described when the contractual price was later reduced and the claim was brought within the statutory time limit. en-us Thu, 07 Feb 2008 00:00:00 +0530 Mon, 21 Oct 2019 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4600 Post-clearance price reduction under a price-variation contract can support a refund claim where the duty was paid on an unfinalised contract price and the claim is filed within limitation. In that setting, whether the original clearances were treated as provisional or final is not decisive, and Rule 9B is not controlling on maintainability. The analysis accepted precedents allowing refund on later price reduction and timely filing, while distinguishing contrary authority. The operative effect is that refund remains maintainable on the facts described when the contractual price was later reduced and the claim was brought within the statutory time limit. Case-Laws Central Excise Thu, 07 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4600