https://www.taxtmi.com/caselaws?id=54415 Refund of excise duty was treated as admissible where the final price for supplies was fixed after removal of the goods for the relevant period, and the Tribunal distinguished this from a mere post-clearance reduction in price. It applied the principle that refund cannot be denied when the later settlement determines the actual sale price for goods already supplied, rather than revising an already concluded price downward after clearance. Buyer certificates also supported the conclusion that the duty burden had not been passed on. The refund claims were therefore allowed in favour of the assessee. en-us Wed, 30 Mar 2005 00:00:00 +0530 Wed, 20 Oct 2010 09:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54415 Refund of excise duty was treated as admissible where the final price for supplies was fixed after removal of the goods for the relevant period, and the Tribunal distinguished this from a mere post-clearance reduction in price. It applied the principle that refund cannot be denied when the later settlement determines the actual sale price for goods already supplied, rather than revising an already concluded price downward after clearance. Buyer certificates also supported the conclusion that the duty burden had not been passed on. The refund claims were therefore allowed in favour of the assessee. Case-Laws Central Excise Wed, 30 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54415