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2012 (8) TMI 843 - AT - Central ExciseRefund claim - No provisional assessment during the period of dispute - Held that:- though the supplies to MP State Electricity Board had been made during the period of dispute against a contract with price variation clause, there was no provisional assessment. It is settled law that when there is no provisional assessment and the duty is paid on the goods in terms of the price quoted in the invoices at the time of clearance from factory, subsequent reduction of price cannot be the basis for claim under refund of duty. In this case other than a letter issued by an official of MP State Electricity Board, no evidence has been produced by the respondent in support of their claim that the price had been revised downward before the clearances of the goods, in question. In view of this, the impugned order is not correct - Decided in favour of Revenue.
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