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1. Refund of excess duty paid - price variation clause - where it was held that where there is price variation clause and the prices have been reduced subsequent to...

2. Refund claim - price variation clause - appellant entitled to refund of the excess duty paid due the deductions towards non achievement of GPF - AT

3. Refund of excess tax / duty paid - downward price revision based on the negative supplementary invoices - The assessee has furnished the supplementary invoices for the...

4. Valuation - price variation clause - the price of finished goods is to be revised and duty is to be paid on higher price. In case the price of raw material falls, the...

5. Refund claims - price variation clause - transaction value determined after importation due to annual discount/quantity rebate, determined after end of the contract...

6. Price variation clause - refund claim - reduction in price, resulting in excess payment of duty - in such case where price variation was anticipated, the appellant...

7. Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable...

8. Refund of excess duty paid - price variation clause - Since, the excess amount claimed in the invoices was inclusive of central excise duty, the excess paid duty amount...

9. Refund - price revision clause - valuation - Excess payment of duty - supply of LPG Cylinders to IOC Ltd. and HPC Ltd. - Unjust enrichment - refund allowed - AT

10. Refund of tax paid on excess amount - price variation clause - since the price of the cylinder has been reduced, the assessee cannot charge more than the price fixed, is...

11. Refund of accumulated Input Tax Credit - inverted duty structure - Under Clause (i) of the proviso to Section 54(3) of the CGST Act, refund of ITC is available in cases...

12. Price variation clause - applicability of period of limitation on demand of Interest under central excise - AT

13. Refund claim - trade discount - price variation clause - Variation on the transaction value on a subsequent date cannot result in re-determination of assessable value -...

14. Refund claim - excess duty paid due to downward revision of price - They have furnished CA certificate to substantiate that the incidence of duty has not been passed on...

15. Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT