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1. 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...

2. 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...

3. 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...

4. Liability of interest u/s 11 of CEA, 1944 - price variation clause - payment of duty on differential amount - interest demand upheld - AT

5. Demand of interest on differential duty - finalization of provisional assessment - rule 7(4) of Central Excise Rules, 2002 read with section 11AA of Central Excise Act,...

6. Demand of interest under Section 11AB of the Central Excise Act, 1944 by invoking extended period of limitation - Interest on duty paid on supplementary invoices - The...

7. Levy of interest on the differential duty paid during the relevant period - extended period of limitation - With regard to applicability of period of limitation for...

8. Claim of refund - Interest on delayed refund - limitation bar - Section 11BB - Price variation clause - the claim is hopelessly time barred. - AT

9. 100% EOU - extended period of limitation - while demanding duty was not sure of the provision of law under which the same had to be demanded and even the penalty has...

10. Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

11. Refund of CENVAT Credit - time limitation - Rule 5 of CENVAT Credit Rules itself clearly specifying that such refund claims would be subject to “such safeguards,...

12. Price escalation - Price Variation clause - duty short levied - Since both the parties were not aware of escalated price or possibility of escalation at the time the...

13. Amendment to bill of entry - Violation of principles of natural justice - price variation clause - volume discount - request for provisional assessment not considered -...

14. Demand of interest - Supplementary invoices - whether interest is leviable u/s 11AB on the differential duty amount paid under supplementary invoices due to price...

15. Time Limitation - demand of interest - even where no period of limitation is provided for recovery of interest, yet a reasonable period has to be read into the provision...