https://www.taxtmi.com/caselaws?id=51988 The appellant sought a refund of excess excise duty paid for supplying optical fibre cables to the Department of Telecom. The lower authorities denied the refund, stating the price at removal from the factory is relevant for assessment. The appellant argued the price was determined after supply, not as a post-sale reduction. Upon review, it was established that the price was fixed post-supply, justifying the refund claim. The appeal was allowed, directing the appellant to be promptly refunded the excess excise duty paid. en-us Tue, 15 Jul 2003 00:00:00 +0530 Wed, 29 Sep 2010 15:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51988 The appellant sought a refund of excess excise duty paid for supplying optical fibre cables to the Department of Telecom. The lower authorities denied the refund, stating the price at removal from the factory is relevant for assessment. The appellant argued the price was determined after supply, not as a post-sale reduction. Upon review, it was established that the price was fixed post-supply, justifying the refund claim. The appeal was allowed, directing the appellant to be promptly refunded the excess excise duty paid. Case-Laws Central Excise Tue, 15 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51988