https://www.taxtmi.com/caselaws?id=33640 The Tribunal ruled in favor of the appellant, allowing the refund claim for excess duty paid due to price revisions post-clearance. The decision was based on the appellant's duty payments at higher values initially, with final prices subject to change as per agreements with buyers. The Tribunal considered agreements with price variation clauses as provisional assessments, granting the refund claim without unjust enrichment concerns. Consequential relief was provided to the appellant following the Tribunal's decision. en-us Tue, 26 Aug 2008 00:00:00 +0530 Mon, 01 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33640 The Tribunal ruled in favor of the appellant, allowing the refund claim for excess duty paid due to price revisions post-clearance. The decision was based on the appellant's duty payments at higher values initially, with final prices subject to change as per agreements with buyers. The Tribunal considered agreements with price variation clauses as provisional assessments, granting the refund claim without unjust enrichment concerns. Consequential relief was provided to the appellant following the Tribunal's decision. Case-Laws Central Excise Tue, 26 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33640