2004 (9) TMI 421

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er (Appeals) whereby the refund claim filed by the appellants was rejected. 2. Brief facts of the case are that appellants are engaged in the manufacture of Coated Fabrics. They were clearing the fabrics to their customers at the rate of 104.50 per metre and were paying appropriate duty. Appellants filed refund claim for the manufacture on April to November 2002 on the ground that their customer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he rate of 104.50 per metre. In the present case as appellants were clearing the goods at a specific rate and paying duty according and the assessments were finalised in this regard then subsequently, if the buyers issue some debit notes, it will not change the position at the time of clearance of the goods. The appellants admitted the position that there is no price variation Clause in the agreem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X