TMI Blog2015 (4) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... rt judgment in the case of Priya Blue and Flock (I) (2004 (9) TMI 105 - SUPREME COURT OF INDIA), which was discussed in detail in the impugned order. Since the issue was well settled by the Hon'ble Apex Court, in the above judgements and the said Apex Court decision has been followed by various High Courts and Tribunals and the issue is no longer in dispute. Since the appellants not contented ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22.80 instead of correct price of USD 2.88. The AC (Refunds) vide letter dated 15.03.2005 informed to the appellants that in view of the Hon'ble Supreme Court judgment in the case of Priya Blue Industries Vs. CC - 2004 (172) ELT 145 (SC) and CC Vs. Flock (I) Pvt. Ltd - 2000 (120) ELT 280 (SC) ( sic) 285, the refund is pre-matured and requested the appellants to approach the concerned assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gible for the refund of excess duty paid. He relied on the following case laws in support of his contention: 1. Aman Medical Products Ltd. Vs. CC, Delhi 2010 (250) ELT 30 (Delhi) 2. CC (I G) N.Delhi Vs. Prima Telecom Ltd 2011 (266) ELT 386 (Tri.-Del.) 3. Little Bee Impex Vs. CC, Amritsar 2013 (293) ELT 226 (Tri.-Del.) 4. CC (Imp.) New Delhi Vs. Biomerieux (I) Pvt. Ltd. 2014 (299) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80 (SC) ( sic ) 285 3. Visa Steel Ltd.Vs. CCE ST, Bhubaneswar 2013 (298) ELT 323 (Ori.) 4. Hindalco Industries Ltd. Vs. CC, Ahmedabad 2013 (296) ELT 383 (Tri.-Ahmd.) 4. I have carefully considered the submissions of both sides and perused the records. The short issue involved in this appeal relates to the appellant's claim of refund of excess duty paid on the imported goods and clea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
