https://www.taxtmi.com/caselaws?id=51603 Refund of excess excise duty on goods cleared under a price basis later reduced was held inadmissible because the assessee did not seek provisional assessment under Rule 9B of the Central Excise Rules, 1944. The RT-12 assessments were final, and there was no material showing compliance with the provisional assessment procedure. The subsequent price reduction therefore did not alter the duty liability, and the claim also failed on the principle that a later reduction in price does not by itself justify refund unless there is a legally recognised arrangement for duty adjustment. en-us Tue, 08 Oct 2002 00:00:00 +0530 Mon, 27 Sep 2010 11:04:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51603 Refund of excess excise duty on goods cleared under a price basis later reduced was held inadmissible because the assessee did not seek provisional assessment under Rule 9B of the Central Excise Rules, 1944. The RT-12 assessments were final, and there was no material showing compliance with the provisional assessment procedure. The subsequent price reduction therefore did not alter the duty liability, and the claim also failed on the principle that a later reduction in price does not by itself justify refund unless there is a legally recognised arrangement for duty adjustment. Case-Laws Central Excise Tue, 08 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51603