1997 (9) TMI 193

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....espondent. [Order per : Justice U.L. Bhat, President]. -  Respondent is absent in spite of notice of hearing, but has sent a request for disposal of the appeal on merits. We have heard Shri M. Ali, JDR. 2. This appeal arises out of a refund claim submitted by the respondent herein for Rs. 5,720.10. It relates to the period from 23-8-1985 to 18-12-1985. The claim was presented by....

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....ed. Accordingly, it was contended that during the period in question, the appellant had paid duty on higher price, though lower price had been fixed in the purchase order dated 30-9-1985. Assistant Collector rejected the refund claim on the ground of limitation and also on merits taking the view that the subsequent reduction of price cannot result in reduction of duty. He had also rejected another....

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.... earlier at higher price. This is a case where goods were supplied after the expiry of an earlier contract and before issue of a subsequent purchase order and bills were prepared tentatively at the price covered by the earlier contract, subject, of course, to price being agreed between the parties subsequently. Therefore, during the period in question, the parties had not agreed on price. The pric....