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TMI Blog2004 (12) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... two appeals, the appellants are challenging the order of the Commissioner (Appeals). The appellants had reduced the prices of the P P medicines supplied to the Government of Rajasthan retrospectively. Consequent to this action, they filed refund claim for the duty paid in excess at the time of clearance on higher price. Their refund claim was rejected by lower authorities as they failed to establ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment order not maintainable without order of assessment having been modified in appeal. He also pleaded that the Tribunal in case of Jindal Strips Ltd. v. CCE, Rohtak [2004 (97) ECC 782 (Tribunal)] has followed these decisions and held that where a duty has been collected under a particular order, refund of that duty could not be claimed unless the order (whether assessment adjudication, or any o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that there was no price variation clause in the agreement, with the appellants and the Rajasthan Government for supply of medicines and at the time of the clearance of the goods, they paid duty as applicable. However, subsequently, they reduced the prices retrospectively of their own and started recovering the excess duty paid and filed refund claim without modifying the price declaration and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case as in that case duty was paid by mistake over and above the approved prices whereas in the present case the downward revision of price is retrospective without any clause for such change in the price contract. 4. I find that the conclusion arrived at by the Commissioner (Appeals) is correct in law. There is no merit in both these appeals and accordingly, both these appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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