9911796707
TMI Blog2014 (8) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... is highly excessive and have received less payment from the customer - Assessee claims that they are entitled for refund claim of the excess duty paid by them at the time of clearance of the goods provisionally - Held that:- On perusal of the record, in this case the fact on record that the final price of the cable is not known. In the absence of final prices, the appellant has failed to prove th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid duty on provisional price is highly excessive and have received less payment from the customer, therefore they are entitled for refund claim of the excess duty paid by them at the time of clearance of the goods provisionally. Out of the total claim of refund of ₹ 1,03,76,222/-, the lower authorities sanctioned the refund claim of ₹ 85,09,960/- but rejected the refund claim of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Heard consultant and perused the record. 5. On perusal of the record, in this case the fact on record that the final price of the cable is not known. In the absence of final prices, the appellant has failed to prove that they are entitled for refund claim. Therefore, I do not find any infirmity in the impugned order, the same is upheld. Appeal filed by the appellant is dismissed. (Dictate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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