2004 (12) TMI 528

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....ellant. Shri P.M. Rao, JDR, for the Respondent. [Order]. - In these two appeals, the appellants are challenging the order of the Commissioner (Appeals). The appellants had reduced the prices of the P&P medicines supplied to the Government of Rajasthan retrospectively. Consequent to this action, they filed refund claim for the duty paid in excess at the time of clearance on higher price. T....

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.... (172) E.L.T. 145 (S.C.)] in which it was held that refund claim contrary to assessment order not maintainable without order of assessment having been modified in appeal. He also pleaded that the Tribunal in case of Jindal Strips Ltd. v. CCE, Rohtak [2004 (97) ECC 782 (Tribunal)] has followed these decisions and held that where a duty has been collected under a particular order, refund of that dut....

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....o the appellants. 3. On considering the submissions made by both the sides, I find that there was no price variation clause in the agreement, with the appellants and the Rajasthan Government for supply of medicines and at the time of the clearance of the goods, they paid duty as applicable. However, subsequently, they reduced the prices retrospectively of their own and started recovering t....