2005 (5) TMI 568 - AT - Central Excise

Summary

The appeal was filed against the rejection of a refund claim for excess duty paid on HDPE Pipes and other goods supplied to the Directorate General of Supplies & Disposal. The refund claim was rejected based on the precedent set in the case of MRF v. CCE, where it was stated that a reduction in price after goods clearance does not impact excise duty liability. The appeal was dismissed, upholding the decision to reject the refund claim.