2009 (10) TMI 754

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.... for the Respondent. ORDER Ld. Counsel Shri Hemant Bajaj is fair to submit that part of the refund to the extent of Rs. 53,955/- is not admissible since that part is barred by limitation. Rest of the balance of refund of Rs. 60,338/- is admissible since this has arisen out of price variation clause due to reduction in price and the purchasers have not borne duty burden. According to Shri Baj....

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....ding of Adjudication showing that the Appellant failed to adduce evidence. Therefore, no refund is to be given to the Appellant. 3. Heard both sides and perused the record. 4. Ld. Counsel's fair submission is that he should loose part of the refund to the extent of Rs. 53,955/- following the decision of the Tribunal in the case of M/s. Swastika Concab (I) Pvt. Ltd. v. CCE, Jaipur vide Final ....