2008 (12) TMI 598 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi, consisting of Ms. Jyoti Balasundaram and Shri M. Veeraiyan, JJ., heard an appeal against an order by the Commissioner (Appeals) rejecting a refund claim of Rs. 22,77,794. The appellant, a manufacturer of optical fiber cable and accessories, received a purchase order from the Department of Telecommunication, Government of India, which was later revised based on tender inquiries. The appellant filed a refund claim for excess duty paid on supplies of two items due to price reductions, but the claim was rejected due to lack of supporting documents. The appellant provided original and revised purchase orders, communications from DOT confirming price reductions, and a clarification letter. The tribunal found the appellant eligible for the refund claim, as the documents supported the price reductions, and remanded the matter to the original authority for further consideration, subject to unjust enrichment verification. The appeal was allowed by way of remand on these terms. The judgement was pronounced on 29-12-2008.