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TMI Blog2001 (12) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellant. Shri V.K. Chaturvedi, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. The issue involved in this appeal, filed by M/s. Hindustan Engineering Industries Ltd. is whether the refund of Central Excise duty is admissible to them in case of reduction of price of the excisable goods by their Customers subsequent to the clearances of the goods from their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the refund of duty paid in excess by them; that the prices at which duty was paid at the time and place of removal were not the sale prices as at the very time of clearances it was known that the prices would be changed subsequently. Reliance was placed on the decision in Kurapati Venkata Mallayya v. Thondepu Ramaswami Co. [AIR 1964 SC 818] wherein it was held that It is not an invariable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e value on any price list or as regards assessment of the RT 12 returns. He also mentioned that the decision in the case of CCE, Kanpur v. Flock (India) Pvt. Ltd. [2000 (120) E.L.T. 285 (S.C.)] does not apply as no appealable Order had been passed by Central Excise Authority in the present matter. Finally, the learned Advocate mentioned that in respect of supplies under the same Purchase Order, su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the law and as such declared prices are to be regarded as approved prices; that accordingly the ratio of the decision in Easter Industries would not apply to the facts of the present matter. 4. We have considered the submissions of both the sides. The appellants have emphasized that the Contract under which the impugned goods were supplied contained the clause that the rates are provisional an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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