9911796707
TMI Blog2012 (8) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... e terms of the contract – refund is not allowed - E/464/04 - Final Order Nos. A/198-199/2012-WZB/C-II(EB) - Dated:- 30-1-2012 - Mr. S.S. Kang, Mr. Sahab Singh, JJ. For Appellant: Mr. V.K. Singh, Additional Commissioner (A.R.) Per: S.S. Kang 1. Heard the Additional Commissioner (A.R) for Revenue, as none appeared on behalf of the respondent in spite of notice. On the last date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asked for provisional assessment and the goods were cleared on payment of appropriate duty. Therefore, the price variation after clearance of the goods will not entitle the respondents to refund of duty already paid. Revenue relies on the decision of the decision of the Hon ble Punjab Haryana High Court in the case of Mauria Udyog Ltd vs Commissioner of Central Excise 2007 (207) ELT 31 (P H), w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were made on a provisional basis, there should be first of all an order under Rule 9B of the Rules, and then material to show that the goods were cleared on the basis of said provisional basis, and payment of duty was also made on the basis of said provisional classification. These facts in the instant case are missing, therefore, in our opinion there is no material in the instant case to establis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undation for seeking refund. 8. Further we do not find any merit, whatsoever, in the contention raised by learned Counsel for the assessee that the Tribunal should have constituted a Larger Bench for consideration of this matter in case it was not agreeing with the view taken by a co-ordinate Bench Kolkata, as the issue is squarely covered by the judgment of Hon'ble the Supreme Court. 9. We do ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
