https://www.taxtmi.com/caselaws?id=53779 The Appellate Tribunal upheld the Commissioner's decision in a case where the revenue challenged refund claims by the assessee for excess duty paid due to price variation clauses in agreements with suppliers. The Tribunal found the refund claims valid under Section 11B of the Act, emphasizing that provisional assessments were not required as the duty was demanded based on similar price variation clauses. The appeals were dismissed, affirming the entitlement of the assessee to refunds in accordance with contractual terms and statutory provisions. en-us Tue, 04 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 11:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53779 The Appellate Tribunal upheld the Commissioner's decision in a case where the revenue challenged refund claims by the assessee for excess duty paid due to price variation clauses in agreements with suppliers. The Tribunal found the refund claims valid under Section 11B of the Act, emphasizing that provisional assessments were not required as the duty was demanded based on similar price variation clauses. The appeals were dismissed, affirming the entitlement of the assessee to refunds in accordance with contractual terms and statutory provisions. Case-Laws Central Excise Tue, 04 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53779