https://www.taxtmi.com/caselaws?id=352678 The tribunal upheld the rejection of the refund claim, stating that excess duty paid due to price variation does not entitle a refund without Section 11B of the Central Excise Act applying. Citing relevant case law, including Mauria Udyog Ltd., the tribunal concluded that if goods are not cleared provisionally and prices later reduce, a refund cannot be claimed without Section 11B applying. The decision was based on established legal principles and precedents set by higher courts, leading to the dismissal of the appellant's appeal. en-us Fri, 24 Nov 2017 00:00:00 +0530 Wed, 20 Dec 2017 08:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352678 The tribunal upheld the rejection of the refund claim, stating that excess duty paid due to price variation does not entitle a refund without Section 11B of the Central Excise Act applying. Citing relevant case law, including Mauria Udyog Ltd., the tribunal concluded that if goods are not cleared provisionally and prices later reduce, a refund cannot be claimed without Section 11B applying. The decision was based on established legal principles and precedents set by higher courts, leading to the dismissal of the appellant's appeal. Case-Laws Central Excise Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352678