2004 (7) TMI 519 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard the case of M/s. Birla Ericsson Optical Ltd. regarding a refund of duty amounting to Rs. 39,637.39. The refund arose from a price variation clause in a contract with the Deptt. of Telecommunication. The Tribunal found in favor of the applicant, waiving the pre-deposit of the duty amount and staying the recovery during the appeal process.