2009 (11) TMI 417

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....r the Respondent. [Order]. - Heard both sides. The appellants filed this appeal against the impugned order whereby refund claim of the appellants was rejected. 2. The case of the appellants is that the refund claim was filed in pursuance to the Price Variation Clause in the contract for supply of explosives. The contention is that the goods were cleared and thereafter, on performance of the ....

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....bmitted that as per the contract for supply of explosives, there is no price variation clause. As per Clauses XV & XVI of agreement, there is a provision for penalty in case explosives failed to achieve the benchmarks agreed between the parties. In the present case, as the explosives had not achieved the benchmarks, therefore, the customers by way of imposed penalty and consequently price, were re....

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....n case whereby the Tribunal vide Final Order No. A-471/Kol/2009 dated 5-8-2009 [2009 (248) E.L.T. 523 (Tribunal)] dismissed the appeal and the refund was rejected which was based on the same ground. 5. I find that in this case, the appellants filed the refund claim on the ground that in the contract for supply of explosives, there is a price variation clause. I find that Clauses XV & XVI of the....

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....eduction in prices could not be made foundation for seeking refund under Section 11B of the Central Excise Act. Further I find that the Tribunal in the appellants' own case vide Final Order dated 5-8-2009 dismissed the appeal which was in respect of refund claim filed by the appellants on the similar ground. In view of settled position of law by the Hon'ble Supreme Court as well as by the Hon'ble ....