TMI Blog2017 (12) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... e it was held that no record to show that the clearances were effected on provisional basis, refund of duty not arises in self-assessment - refund rightly denied - appeal dismissed - decided against appellant. - E/21724-21727/2015-SM, E/21729-21730/2015-SM - 22847-22852/2017 - Dated:- 20-11-2017 - Shri S.S Garg, Judicial Member Mr. G. Subramanian Adv - For the Appellant Dr. J. Harish, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, there was a price variation clause in the contract with KSEB and though duty was paid as per the rate fixed in the contract, due to price variation formula there was a reduction in price and therefore, KSEB has paid only lesser amount than actually paid by them which resulted in an excess payment and for which they filed the refund claim of ₹ 18,19,717/-. The refund was rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods had been supplied at a higher price when cleared, so the duty paid was also more, hence appellants are entitled to refund of excess duty paid at the time of clearance as per the contract with their customer M/s. Kerala State Electricity Board. He also submitted that the appellant became aware of the excess payment of duty only after publication of price index by IEEMA and therefore, that date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (239) ELT 132 ix. Universal Cylinders Ltd.: 2004 (178) ELT 898 (Tri.-Del.) x. In appellant s own case vide Final Order No.20778/2017 dated 25.5.2017 6. After considering the submissions of both the parties, I find that the issue is squarely covered in favour of the Revenue by the decisions cited supra and therefore, by following the ratios of the decisions cited supra, I find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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