https://www.taxtmi.com/caselaws?id=366189 The Tribunal allowed the appeal, ruling in favor of the appellants for a refund of excess excise duty paid due to a price revision clause in the agreement with the buyer. The Tribunal held that the appellants were eligible for a refund despite not opting for provisional assessment, citing the principle of provisional assessment in cases involving price variation clauses. The impugned order was set aside, and the appeal was allowed, granting the appellants relief for the excess duty paid. en-us Wed, 23 May 2018 00:00:00 +0530 Fri, 31 Aug 2018 07:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366189 The Tribunal allowed the appeal, ruling in favor of the appellants for a refund of excess excise duty paid due to a price revision clause in the agreement with the buyer. The Tribunal held that the appellants were eligible for a refund despite not opting for provisional assessment, citing the principle of provisional assessment in cases involving price variation clauses. The impugned order was set aside, and the appeal was allowed, granting the appellants relief for the excess duty paid. Case-Laws Central Excise Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366189