TMI Blog2017 (2) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... Kadapa division for provisional assessment stating the conditions in the purchase order - When the department has denied provisional assessment particularly, they cannot deny the refund saying that the appellant has not resorted to provisional assessment - appellant is eligible for refund - appeal allowed - decided in favor of appellant. - E/30196/2016 - A/30033/2017 - Dated:- 4-1-2017 - Ms. Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants were paying duty as per purchase orders which contain price variation clause; that if the price on account of variation is more than the purchase order amount and there is any increase in the price they pay duty on increased price and at the same time if the price variation amount is less than the purchase order amount, DISCOM, the customer shall reduce the price accordingly. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ah appeared and argued the matter. He submitted that the appellants had filed request before the Additional Commissioner, Kadapa division requesting for provisional assessment vide letter dated 12.01.2011. The said request was denied by the Additional Commissioner vide letter dated 23.03.2011, stating that there is no need to resort to provisional assessment. It was argued on behalf of the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment stating the conditions in the purchase order. But, the Additional Commissioner, Kadapa division vide letter dated 23.03.2011 has informed the appellant that they need not resort to provisional assessment, When the department has denied provisional assessment particularly, they cannot deny the refund saying that the appellant has not resorted to provisional assessment. The decision relied by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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