Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 1165 - AT - Central ExcisePrice variation clause - Refund of extra duty paid - denial on the ground that The buyer, M/s PSEB did not approve the escalated value as the material was received by them after the expiry of contractual delivery period. The appellants had not opted for provisional assessment - Held that: - the issue in dispute in the present case is squarely covered by the judgment of Hon’ble Punjab & Haryana High Court in the case of Mauria Udyog Ltd. Vs. CCE [2006 (8) TMI 49 - HIGH COURT OF PUNJAB & HARYANA (CHANDIGARH)], where it was held that Reduced price at later date could not be made foundation for seeking refund - appeal dismissed - decided against appellant.
|