COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX VERSUS M/s TATA MORORS LTD. - Central Excise - CESTAT KOLKATA - Tri - Refund claim on decreased price with retrospective effect - Whether the refund is admissible where the price variation clause is contained in the contract, the price was reduced with retrospective effect and the differential amount including taxes returned to the buyer through the credit notes Held that - It is evident from the above that there is no apparent contradiction and t................................... Central Excise - Case Laws
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