9911796707
TMI Blog1997 (9) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... r : Justice U.L. Bhat, President]. Respondent is absent in spite of notice of hearing, but has sent a request for disposal of the appeal on merits. We have heard Shri M. Ali, JDR. 2. This appeal arises out of a refund claim submitted by the respondent herein for Rs. 5,720.10. It relates to the period from 23-8-1985 to 18-12-1985. The claim was presented by the respondent before the Sector ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that during the period in question, the appellant had paid duty on higher price, though lower price had been fixed in the purchase order dated 30-9-1985. Assistant Collector rejected the refund claim on the ground of limitation and also on merits taking the view that the subsequent reduction of price cannot result in reduction of duty. He had also rejected another refund claim filed by the same as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where goods were supplied after the expiry of an earlier contract and before issue of a subsequent purchase order and bills were prepared tentatively at the price covered by the earlier contract, subject, of course, to price being agreed between the parties subsequently. Therefore, during the period in question, the parties had not agreed on price. The price was agreed subsequently. Duty would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proper thing for the Sector Officer was to return the refund claim immediately so that it could be presented before the competent authority without delay. Instead of doing so, the Sector Officer transmitted the refund claim to his superior officer namely, the Assistant Collector who acted on it. In these circumstances, it must be deemed that it was received on 12-5-1986. That being so, only a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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