TMI Blog2006 (8) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise and Service Tax Appellate Tribunal (for short 'the Tribunal') allowing refund. 2.After hearing Counsel for the parties, we are of the view that the following substantial question of law arises for consideration by this Court in the present appeal :- "Whether in the facts and circumstances of the case the assessee will be entitled to refund of duty paid by it at the time of disposal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor of Central Excise, Madras, 1997 (92) E.L.T. 309 (S.C.) holding that rate of duty is to be applied on price declared on the date of clearance of the goods and any subsequent reduction in price would not be a ground for seeking refund. Reliance was also placed on the judgment of Hon'ble the Supreme Court in Metal Forgings v. Union of India, 2002 (146) E.L.T. 241 (S.C.) wherein it was observed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n MRF Ltd. and Metal Forgings (supra). 6.We have perused the judgments of the Hon'ble Supreme Court as well as the judgments/orders relied upon by the Courts below. 7.We have also disposed of today another matter, being CEC No. 30 of 2004 (M/s. Mauria Udyog Ltd. v. Commissioner of Central Excise and another) [2007 (207) E.L.T. 31 (P H)], between the same parties on the same issue. Therein we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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