2010 (3) TMI 538

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.....S. Srova, JDR, for the Respondent. [Order]. - Appellant is engaged in the manufacture of conductors. The agreement contained the price variation clause and in the present case we are concerned with the clearance of one consignment to M/s. Power Grid Corporation of India Limited (hereinafter referred as purchaser). In respect of this agreement appellant paid duty as per their own calculation at....

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....n of the Tribunal in the case of ECE Industries Limited - 2009 (237) E.L.T. 428 (Tri.-Bang.) to support the contention that when there is price variation clause in the agreement, on negative revision assessee would be eligible to refund. Learned DR reiterates the observations of the lower authorities. 3. After considering the submissions made by learned advocate I find that lower authorities ha....