2005 (7) TMI 467

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..... d by the appellants against the impugned Order-in-Appeal, vide which the Commissioner (Appeals) has affirmed the order-in-original of the adjudicating authority rejecting the refund claim of appellants as time-barred. 2.The appellants have prayed for decision on merits. I have gone through the grounds of Appeal and heard the learned S.D.R. 3.The facts are not much in dispute. The appellants .....

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..... The plea of the appellants is that the dates of payments are not relevant rather the date on which price was lowered by the buyer i.e. MPEB, is the relevant date and from that date their refund claim is within time. But this plea is wholly misconceived and cannot be accepted. The appellants did not claim provisional assessment at the time of supply of the goods to the MPEB under an Agreement whic .....

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