2017 (9) TMI 2021 - AT - Central Excise

Refund of excise duty paid on the coal at notified price at the time of clearance which had been subsequently reduced - Price variation clause - HELD THAT - It appears that an identical issue has come up before this Tribunal in the assessee-Appellants own case M/S SOUTH EASTERN COAL FIELDS LTD. VERSUS CCE ST, RAIPUR 2016 (12) TMI 221 - CESTAT NEW DELHI , where the matter was remanded to the adjudicating authority. The impugned order is set aside - matter remanded to the original authority - the appeal filed by the assessee Appellants is allowed by way of remand.

Summary

The appeal was filed against the Order-in-Appeal for refund of excise duty on coal. The Tribunal remanded the matter to the original authority following a similar previous case. The appeal by the assessee-Appellants was allowed for remand.