2008 (8) TMI 284

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..... the claim by the Original Authority is that the appellant had not requested for any provisional assessment - Wherever there is a price variation clause in an agreement, the assessments should be considered as provisional – therefore, hold that the appellants are entitled for the refund - As the appellants receive the lesser price after the price is finalized, there is no question of unjust enrich .....

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..... ced. Since the appellants had paid duty on a higher value, they filed refund claims for the excess duty paid. The lower authority rejected the refund claim. The reason for rejecting the claim by the Original Authority is that the appellant had not requested for any provisional assessment. In terms Section 11B it was held that the appellant is not entitled for the refund. The lower authority's orde .....

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..... ile reiterating the impugned order has stated that in the absence of provisional assessment, the appellant's refund claim will be subjected to Section 11B and therefore, the time bar would be applicable. 7. On a very careful consideration of the issue, we find that in the instant cases, the appellant paid duty at the time of clearance from their factory at a higher value. The price at which the g .....

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