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2017 (11) TMI 823 - AT - Central ExciseRefund claim - price variation clause - rejection on the ground that transaction value adopted at the time and place of removal cannot be reduced at a later date for any reason and also that the assessments are not provisional - Held that: - the Punjab & Haryana High Court in the case of Mauria Udyog Ltd. Vs. CCE [2006 (8) TMI 49 - PUNJAB & HARYANA HIGH COURT] has held that when the goods are cleared not on provisional basis, then subsequently reduction of price could not be made foundation for seeking refund u/s 11B of the CEA - refund rightly rejected - appeal dismissed - decided against appellant.
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