TaxTMI 
TaxTMI 
2005 (11) TMI 134
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....eeran, Member (J)]. - The Revenue is aggrieved with the Order-in-Appeal No. 40-41/2005, dated 2-2-2005 passed by the Commissioner (Appeals) upholding the assessee's plea that the excess amount paid over and above the amount of duty is eligible for refund and that is barred by time. As both the orders are identical, hence we have taken it up for disposal. The finding recorded by the Commissioner in....
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....o Department of Telecom at contracted price which is subject to price variation clause in the agreement - on subsequent reduction of price in terms of variation clause, appellants are entitled to refund, as it is not a case of post sale reduction of price, though assessments were not provisional in terms of Rule 9B of Central Excise Rules, 1944 - Appeal allowed". The Tribunal in the case of Bansa....
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....uishable as reduction here not voluntary - Section 4(1)(a)(ii) and 11B of Central Excise Act, 1944". Following the ratio of the above decisions, I hold that the appellants are eligible for refund. It is pertinent to note that the appellants are seeking refund of duty only on that part of value which had not been collected by them as culmination of their commercial transaction with this customers....
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....e order passed by the Assistant Commissioner with consequential benefit to the appellants. The appeal filed is allowed. 2. We have heard both sides in the matter. 3. The learned SDR relied on the grounds made out in the memo of appeal and contended that even when excess amount has been paid indicating as duty that is also recovered by Section 11B of C.E. Act and as the refund application has bee....