https://www.taxtmi.com/caselaws?id=51059 Refund of Central Excise duty was considered admissible where goods were cleared under a contract stating that prices were provisional and subject to revision on finalisation of a fresh tender. The later reduction in contract price meant the removal price could not be treated as the final sale price, so duty paid on the higher provisional value was paid in excess and became refundable. The absence of provisional assessment under Rule 9B did not bar refund, because the decisive factor was the contractual stipulation of provisional pricing. As the refund claim was filed within the period prescribed under Section 11B, the excess duty was refundable. en-us Wed, 12 Dec 2001 00:00:00 +0530 Wed, 22 Sep 2010 14:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51059 Refund of Central Excise duty was considered admissible where goods were cleared under a contract stating that prices were provisional and subject to revision on finalisation of a fresh tender. The later reduction in contract price meant the removal price could not be treated as the final sale price, so duty paid on the higher provisional value was paid in excess and became refundable. The absence of provisional assessment under Rule 9B did not bar refund, because the decisive factor was the contractual stipulation of provisional pricing. As the refund claim was filed within the period prescribed under Section 11B, the excess duty was refundable. Case-Laws Central Excise Wed, 12 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51059