TMI Blog2017 (8) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... rential duty in cases where goods have been sold at higher prices from the depot. Like-wise, in cases where goods are sold at lower prices from the depot, the appellants will not be eligible for any refund - appeal dismissed - decided against appellant. - E/00948/2005 - 41036/2017 - Dated:- 15-6-2017 - Smt. Sulekha Beevi C.S., Judicial Member And Shri V. Padmanabhan, Technical Member For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom their depots than the price at which the goods were cleared from the factory and filed refund claim when the goods were sold from the depot at a lower price than the price at which the goods were cleared from the factory. A refund claim for ₹ 79,539/- was filed by the appellants on 19.08.2004 for the period from April 2003 to March 2004. For the same period the appellants have paid diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) The appellants sell their product from their depot. The assessments were provisional and were finalsed upto 1999. The factory was shut from 1999-2001 and when production was resumed, the appellants were under the impression that the provisional assessment was continuing as bonds were not cancelled; and (ii) The appellants were made to pay differential duty whenever goods from depot were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case may be. 7. 1 We examined the facts of the case in the light of the amended law for depot clearances. We find that the appellants are not required to pay differential duty in cases where goods have been sold at higher prices from the depot. Like-wise, in cases where goods are sold at lower prices from the depot, the appellants will not be eligible for any refund. The Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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