2002 (1) TMI 346 - AT - Central Excise

Summary

The Revenue appealed against a decision by the Commissioner (Appeals) regarding refund of Central Excise duty on ACSR Zebra Conductors supplied to PSEB. The Commissioner (Appeals) found that the escalation clause in the purchase order entitled the respondent to a refund since PSEB did not pay the escalation bills. The Tribunal dismissed the appeal, stating that the respondent is entitled to the refund.