2009 (10) TMI 754

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... part of the refund to the extent of Rs. 53,955/- is not admissible since that part is barred by limitation. Rest of the balance of refund of Rs. 60,338/- is admissible since this has arisen out of price variation clause due to reduction in price and the purchasers have not borne duty burden. According to Shri Bajaj, certificate issued by Chartered Accountant as appearing at page 63 and 65 shows th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o refund is to be given to the Appellant. 3. Heard both sides and perused the record. 4. Ld. Counsel s fair submission is that he should loose part of the refund to the extent of Rs. 53,955/- following the decision of the Tribunal in the case of M/s. Swastika Concab (I) Pvt. Ltd. v. CCE, Jaipur vide Final Order No. 268/09-SM, dated 24-3-09 [2009 (246) E.L.T. 448 (Tribunal)] is appreciable. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X