9911796707
TMI Blog2005 (1) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... nue is aggrieved with concerned OIAs 563/02 to 567/02, 663/02, 664/02 dt. 31-12-2002. The issue involved in all these appeals is as to whether the assessee is entitled for refund of higher duty paid by them. The appellants had entered into a contract with their suppliers and one of the terms of the agreement was that on refixation of prices, the duty will be paid accordingly. The prices were refix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of provisionality in the assessment, the question of filing refund claim does not arise and the OIO has rightly rejected the refund claim. Learned counsel defends the order and submits that in terms of price variation clause, the revenue is also entitled to recover higher duty and the same has been dealt by the revenue in their own case. He submits that refund pertains to all claims which have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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