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2017 (12) TMI 947 - AT - Central ExciseRefund of excess duty paid - price variation clause - Section 11B of the CEA - Held that: - Punjab and Haryana High Court in the case of Mauria Udyog Ltd. [2006 (8) TMI 49 - PUNJAB & HARYANA HIGH COURT] held that if the clearance of goods are not on provisional basis and subsequently, the prices are reduced, that cannot be made the foundation for seeking refund and the provisions of Section 11B of the CEA is applicable in such circumstances - refund not allowed - appeal dismissed - decided against appellant.
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