2005 (1) TMI 148

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....eeran, Member (J) (Oral)]. - In all these batch of appeals, the revenue is aggrieved with concerned OIAs 563/02 to 567/02, 663/02, 664/02 dt. 31-12-2002. The issue involved in all these appeals is as to whether the assessee is entitled for refund of higher duty paid by them. The appellants had entered into a contract with their suppliers and one of the terms of the agreement was that on refixation....

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....ions of Section 11B of the Act. Learned DR submits that in the absence of provisionality in the assessment, the question of filing refund claim does not arise and the OIO has rightly rejected the refund claim. Learned counsel defends the order and submits that in terms of price variation clause, the revenue is also entitled to recover higher duty and the same has been dealt by the revenue in their....