1991 (8) TMI 198

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..... [Order per : V.P. Gulati, Member (T)]. - This Reference Application arises out of the order of the Tribunal No. 327/88 dated 15-8-1988. The applicants have filed a revised price list on 17-4-1984 effective from 18-4-1984 and the same was approved on 12-4-1985 and in the mean time payment of duty based on the price list earlier approved on a higher value was being made by the applicants. The a....

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.... revision was approved retrospectively from a date, whether the applicant is entitled to File a refund application within 6 months from the date of approval of the price list for the excess duty paid. (3) Can the applicant file a refund application within 6 months from the date of cause of action arose that is when the date of retrospective approval of price list. 3. We observe that the Tribunal....

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....his own accord allow such assessee to avail himself of the procedure prescribed under Rule 9B for provisional assessment of the goods." Neither the applicants came forward with a request for provisional assessment nor the authorities asked them to execute a bond for the purpose of provisional assessment. However, RT 12 returns as seen from the records were not assessed. It is thus seen that the u....

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....ervation of the Hon'ble High Court in this case is as under : "The learned single judge was right in concluding that the assessments were final and complete to the extent that they were made on the footing that the price charged by the Company was merely provisional and the invoices issued by the Company contained the representation that the price was not final but merely provisional. Indeed, the....