2013 (12) TMI 1285

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..... the principal cleared the goods. Subsequent to the clearance of the goods, the principal had given certain discounts to their customs and the principal manufacturers issued credit notes in respect of the excess duty paid - assessments were not provisional, therefore, subsequent change in respect of the value will not affect the payment of proper duty at the time of clearance - Decided in favour o .....

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..... time-bar. Now we are concerned with the refund of only for one month i.e. March 2002. 3. The admitted facts of the case are that the appellant cleared the goods under the excise invoices showing appropriate payment of duty. The claim of the appellant is that the appellants are job workers and paying duty at the value at which the principal cleared the goods. Subsequent to the clearance of the go .....

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