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2013 (4) TMI 618 - AT - Central ExciseRejection of refund claim - reduction of price subsequent to clearance of the goods - department issued show-cause notice proposing to reject the refund claim on the ground of limitation and also not hit by the unjust enrichment. Held that - when an assessee claims refund of duty on the basis of price variation under the price variation clause of the relevant contract subsequent to clearance of the goods, the claim, for whatever reason, cannot be allowed. Such fluctuation in price subsequent to clearance of the goods cannot affect the manufacturers’ liability to pay excise duty. - The ruling of the Apex Court in MRF Ltd. v. Collector of Central Excise, Madras [1997 (3) TMI 104 - S.C.] followed - Refund claim rejected - price variation clause itself is not a ground to consider the assessment as provisional assessment - Decided against the assessee.
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