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TMI Blog2017 (12) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... f goods are not on provisional basis and subsequently, the prices are reduced, that cannot be made the foundation for seeking refund and the provisions of Section 11B of the CEA is applicable in such circumstances - refund not allowed - appeal dismissed - decided against appellant. - E/22790/2014 - 22897/2017 - Dated:- 24-11-2017 - Shri S.S. Garg, Judicial Member Mr. Abraham Markos, Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount actually billed/invoiced by the appellant. On the amount excess billed to the customer, the appellant has paid excise duty of ₹ 34,664/- for which refund claimed was lodged with the Assistant Commissioner, which was rejected vide Order-in-Original dated 14.1.2009. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A), who also rejected the appeal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 98) ELT 534 (Tri.-LB) 5. On the other hand, the learned AR defended the impugned order and submitted that this issue is no more res integra and has been settled in various decisions rendered by the Hon ble High Court and Hon ble Supreme Court. In support of his submission, he relied upon the following decisions: MRF Ltd. Vs. CCE: 1997 (92) ELT 309 (SC) Mauria Udyog Ltd. Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat if the clearance of goods are not on provisional basis and subsequently, the prices are reduced, that cannot be made the foundation for seeking refund and the provisions of Section 11B of the Central Excise Act is applicable in such circumstances. This judgment of the P H High Court has been upheld by the Hon ble Supreme Court as reported in 2008 (221) ELT A120 . Similarly, other decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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