2004 (6) TMI 105

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..... 81/2002 to 83/2002, dated 26-2-2002 by which the refund claim of the appellants has been rejected on the ground that there was no provisional assessment in the case and that the subsequent reduction in the prices cannot be a subject matter of refund. It has been held that in terms of Rule 173C(2), the duty has to be paid in terms of the prices quoted in the invoices at the time of clearance from .....

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..... and price indicated by him at the time of removal of the goods from the factory gate, the assessee becomes liable to payment of duty on that date and time and subsequent reduction in price list for whatever reason cannot be a matter of concern to the Central Excise Department. Therefore, in the light of these judgments, the claim of the appellants for refund was rightly rejected. 3. Learned Cou .....

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