https://www.taxtmi.com/caselaws?id=345050 The Commissioner (Appeals) allowed the respondent's appeals in a case involving excess duty payment refund and the interpretation of a price variation clause in contracts for supplying electrical transformers. The judgment emphasized adjusting prices based on contractual clauses and raw material costs to determine the final transaction value for duty payment and refund purposes. The matter was remanded for a fresh decision solely on the issue of liquidated damages' impact on transaction value, requiring further examination by the Commissioner (Appeals) for a comprehensive resolution. en-us Mon, 19 Jun 2017 00:00:00 +0530 Mon, 05 Feb 2018 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345050 The Commissioner (Appeals) allowed the respondent's appeals in a case involving excess duty payment refund and the interpretation of a price variation clause in contracts for supplying electrical transformers. The judgment emphasized adjusting prices based on contractual clauses and raw material costs to determine the final transaction value for duty payment and refund purposes. The matter was remanded for a fresh decision solely on the issue of liquidated damages' impact on transaction value, requiring further examination by the Commissioner (Appeals) for a comprehensive resolution. Case-Laws Central Excise Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345050