2001 (2) TMI 476

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..... T)]. The appeal is directed against order of the Commissioner (Appeals) confirming the rejection of the refund claimed by the appellant. The facts as seen from the record are that the appellant was paying duty according to a price list approved by the excise authorities. The appellant reduced the sale price of the goods and filed a fresh Price List seeking approval of assessable value based .....

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..... e appellant as well as learned DR and perused the record. The position with regard to this type of situation remains clearly settled in favour of the assessees by the decision of the Supreme Court in the case of Samrat International (P) Ltd. v. Collector of Central Excise [1992 (58) E.L.T. 561 (S.C.)]. The Apex Court ruled that during the period of pendency of the price list or classification list .....

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