TaxTMI 
TaxTMI 
2006 (8) TMI 200
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...., J.]. - This appeal has been preferred by the Revenue against the order of the Customs, Excise and Service Tax Appellate Tribunal (for short 'the Tribunal') allowing refund. 2.After hearing Counsel for the parties, we are of the view that the following substantial question of law arises for consideration by this Court in the present appeal :- "Whether in the facts and circumstances of the c....
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.... adjudicating Authority relying on judgment of Hon'ble Supreme Court in M.R.F. Ltd. v. Collector of Central Excise, Madras, 1997 (92) E.L.T. 309 (S.C.) holding that rate of duty is to be applied on price declared on the date of clearance of the goods and any subsequent reduction in price would not be a ground for seeking refund. Reliance was also placed on the judgment of Hon'ble the Supreme Court....
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....Birla Ericsson (supra) was against the view taken in judgments of the Hon'ble Supreme Court in MRF Ltd. and Metal Forgings (supra). 6.We have perused the judgments of the Hon'ble Supreme Court as well as the judgments/orders relied upon by the Courts below. 7.We have also disposed of today another matter, being CEC No. 30 of 2004 (M/s. Mauria Udyog Ltd. v. Commissioner of Central Excise and ....