https://www.taxtmi.com/caselaws?id=53951 The Tribunal allowed the appeal filed by M/s. Jaiswal Equipments and Holdings Pvt. Ltd. against the rejection of their refund claim by the Commissioner (Appeals). The case centered on the supply of rail clips to the Railway Board at a revised lower rate after the goods were initially supplied. The Tribunal held that the assessable value should be based on the reduced rate at the time and place of removal, in accordance with Section 4 of the Central Excise Act. Consequently, the Tribunal set aside the Commissioner's decision and ruled in favor of the appellants. en-us Wed, 16 Mar 2005 00:00:00 +0530 Sat, 16 Oct 2010 11:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53951 The Tribunal allowed the appeal filed by M/s. Jaiswal Equipments and Holdings Pvt. Ltd. against the rejection of their refund claim by the Commissioner (Appeals). The case centered on the supply of rail clips to the Railway Board at a revised lower rate after the goods were initially supplied. The Tribunal held that the assessable value should be based on the reduced rate at the time and place of removal, in accordance with Section 4 of the Central Excise Act. Consequently, the Tribunal set aside the Commissioner's decision and ruled in favor of the appellants. Case-Laws Central Excise Wed, 16 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53951