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TMI Blog2013 (4) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... the Apex Court in MRF Ltd. v. Collector of Central Excise, Madras [1997 (3) TMI 104 - S.C.] followed - Refund claim rejected - price variation clause itself is not a ground to consider the assessment as provisional assessment - Decided against the assessee. - E/1112/2006 - 396/2012 - Dated:- 13-6-2012 - S/Shri P.G. Chacko, M. Veeraiyan, JJ. REPRESENTED BY : Ms. Kamana Srikanth, Advocate, for the Appellant. Shri Ganesh Haavanur (AR), for the Respondent. [Order per : P.G. Chacko, Member (J)]. This appeal filed by the assessee is against rejection of a refund claim. The appellant was engaged in the manufacture of explosives during the period from 1-7-2003 to 29-2-2004. They cleared their product to M/s. Singareni Collier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod and its rejection on the aforesaid ground may not be sustainable in law. In this connection, she has relied mainly on the Tribunal s decision in the case of Telephone Cables Ltd. v. Commissioner of Central Excise [2003 (154) E.L.T. 237 (Tri.-Del.)] wherein, on a more or less similar set of facts, it was held that the refund claim filed by the assessee was not to be rejected on the ground that they had not sought provisional assessment of the goods cleared under an agreement incorporating therein a price variation clause. It is pointed out that the civil appeal filed by the department against the Tribunal s decision in Telephone Cables case was dismissed as withdrawn and therefore the Tribunal s decision is liable to be followed in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claim, though not supported by all the requisite documents, was filed within the statutory period. 4. We have given careful consideration to the submissions. Although we are impressed with the way the learned counsel argued the appellant s case, we are not in a position to accept her submission that the ruling of the Apex Court in MRF case is not applicable to the facts of the present case. The full text of the Hon ble Supreme Court s decision in MRF case is reproduced below : - This appeal by the assessee is directed against the judgment and order of the Customs, Excise and Gold (Control) Appellate Tribunal, South Regional Bench at Madras dated 24-9-1986 whereby the assessee s claim for refund of excise duty on the differentia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see has cleared the goods on the classification and price indicated by him at the time of the removal of the goods from the factory gate, the assessee becomes liable to payment of duty on that date and time and subsequent reduction in prices for whatever reason cannot be a matter of concern to the Central Excise Department insofar as the liability to payment of excise duty was concerned. This is the view which was taken by the Tribunal in the case of Indo Hacks Ltd. v. Collector of Central Excise, Hyderabad - 1986 (25) E.L.T. 69 (Tribunal) and it seems to us that the Tribunal s view that the duty is chargeable at the rate and price when the commodity is cleared at the factory gate and not on the price reduced at a subsequent date is unexcep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed by the Tribunal consistently in numerous cases such as the case of Punjab Digital Indus. Systems Ltd. (supra). In this scenerio, we have to follow the ruling in MRF case and hold that the refund claim filed by the appellant cannot be allowed on any ground whatsoever. We are not able to accept the submissions made with reference to the nature of assessment of the goods. It has been argued by the learned counsel that, in view of the price variation clause contained in tine relevant contract, the self assessment made by the appellant can be considered to be provisional in nature and, consequently, the subject refund claim can be allowed without time-bar. This submission is not supported by any statutory provision. It is settled law that p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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