TMI Blog2012 (8) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment. It is settled law that when there is no provisional assessment and the duty is paid on the goods in terms of the price quoted in the invoices at the time of clearance from factory, subsequent reduction of price cannot be the basis for claim under refund of duty. In this case other than a letter issued by an official of MP State Electricity Board, no evidence has been produced by the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und claim claiming that the price during the period of dispute had been revised downwards by the MP State Electricity Board. The Jurisdictional Assistant Commissioner vide order-in-original dated 7-5-2004 rejected the refund claim on the ground that there was no provisional assessment during the period of dispute and, therefore, the assessment cannot be revised just because the prices were revised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 11B, that SLP filed by M/s. Mauria Udyog Ltd. v. Commissioner against this judgment of the Punjab Haryana High Court was dismissed by the Apex Court vide judgment reported in 2008 (221) E.L.T. A120 (S.C.) and that in view of this, the impugned order is not correct. 3. Shri L.P. Asthana, Advocate, the learned Counsel for the respondent, pleaded that the price had been revised only from 20th O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the supplies to MP State Electricity Board had been made during the period of dispute against a contract with price variation clause, there was no provisional assessment. It is settled law that when there is no provisional assessment and the duty is paid on the goods in terms of the price quoted in the invoices at the time of clearance from factory, subsequent reduction of price cannot be the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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