2024 (1) TMI 717

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....UDICIAL ) , MR. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. C. L. MAHAR Shri Dhaval Shah , Advocate for the Appellant Shri P. Ganesan , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether excess duty paid due to price variation clause in the contract for supply of goods liable to be refunded to the appellant or....

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....g Authority vide their letter dated 19.07.2010 wherein they have submitted all the necessary documents which were not taken note of the same by the Adjudicating Authority. Therefore, rejection of claim on the ground that no documents were submitted is apparently incorrect. He placed reliance on the following judgments including decision in their own case. Transformers & Rectifiers (India)....

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....ded on the basis of the current IEEMA formula which is only known at the later stage. Therefore, there is always possibility of variation in prices as compared to the price applied at the time of clearance of goods. The appellant after obtaining the actual price based on IEEMA formula worked out the difference. In case of lower price, for the excess paid duty they claimed refund and in case of hig....

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....le to be refunded to the appellant. This issue has been considered time and again in the various judgments cited by the learned counsel. Therefore, only on the basis that the appellant have not opted for the provisional assessment, the refund cannot be rejected. 4.3 As regard the documents, we find that on the basis of the reply dated 19.07.2010 submitted before the adjudicating authority and v....