1996 (12) TMI 172

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..... K. Sankararaman, Member (T)]. The common appellants in these four appeals are manufacturers of cylinders for the filling up of Liquid Petroleum Gas. They have entered into contracts with two customers, M/s. HPCL and BPCL for supply of specified number of cylinders within specified time frame. The contract provided for price variation since the main raw material, namely, steel sheets, was sup .....

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..... sed order. The Assistant Collector rejected the refund claims on the ground that their price list had already been approved originally and for any reduction in the rates of their product they had not filed any price lists. Assistant Collector passed an order rejecting the four refund claims and this order was confirmed by the Collector (Appeals). Thereby the present appeal. 2. The main c ontenti .....

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..... ces etc., the only course open to the assessee would be to file a revised price list. In this case, the prices had been de-escalated with retrospective effect and the appellants have sought benefit of de-escalation in prices in respect of goods already cleared after payment of duty at the rates originally in force. In view of this position, Shri Malik submitted that the impugned orders would appea .....

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..... cited by the learned Counsel support his contention that there is no legal bar in filing refund claim under Section 11B even without filing fresh price lists or even without getting the original price lists modified in appellate proceedings. The finding of the Collector (Appeals) set out in Para 4.6 of the impugned order that the Assistant Collector was within his right legally to reject the claim .....

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..... y rate the appellants were not aggrieved with such a decision at the time when it was decided, since it was decided as per their own declaration. The subsequent development of escalation cannot be accepted to have the effect of depriving them of an appellate remedy. The remedy resorted to by them by way of filing a refund claim is appropriate in the circumstances. Accordingly, we hold that the fin .....

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