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2009 (11) TMI 417 - CESTAT, KOLKATARefund- Price variation clause- The appellants filed this appeal against the impugned order whereby refund claim of the appellants was rejected. The appellants filed refund claim, this refund claim was filed in pursuance to the Price Variation Clause in the contract for supply of explosives. The contention is that the goods were cleared and thereafter, on performance of the explosives, the price is reduced and the appellants received the reduced price, hence, the appellants are entitled for refund of Excise duty paid at the time of clearance of goods. Held that- no price variation clause in the agreement. Appellants request for provisional assessment was declined which was not challenged. Refund rejected.
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