2008 (12) TMI 598

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Appellant. Shri M.M. Singh, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. - This is an appeal against the order of the Commissioner (Appeals) Nos. 1057/2003 dated 28-10-2003, by which the order of the original authority rejecting the refund claim of Rs. 22,77,794/- has been upheld. 2. Heard both sides. 3. Relevant facts, in brief are ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2 to 2200 and from Rs. 2032 to 799 respectively. (d)    The above reduction in prices were intimated by DOT by the two communications both dated 23-3-95 one relating to purchase order 30-5-94 and another relating to purchase order 16-12-94. (e)     The appellant filed a refund claim in June, 1995 in respect of excess duty paid on supplies of the above two i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t has produced the original purchase orders and the revised purchase orders which have reference to the original purchase orders. They have not received any amount in excess of the revised lower prices mentioned in the amended purchase orders dated 23-3-95. They have also furnished a clarification dated 14-11-95 from DOT to the effect that the final prices of the above products were Rs. 1200/- and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nts and consequent reduction in the overall purchase prices of items covered by the two purchase orders. Further the clarification dated 14-11-95 issued by DOT also confirms the price reduction in respect of these two items. There is no finding that the appellant has received higher prices and corresponding duty amounts from DOT. The claim stands rejected on the ground that the appellant has not p....