2004 (4) TMI 334

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..... [Order per : C.N.B. Nair, Member (T)]. The refund claims in these two appeals are in relation to goods supplied to BSNL. The refund claims were rejected on the ground that the reduction in prices made by BSNL was on account of liquidated damages and that the assessee failed to produce evidence proving that the higher amounts of duty initially paid at the time of removal of the goods had no .....

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..... herefore, on account of reduction of an all-inclusive price, the duty amount that the appellant could claim from the buyer also remained reduced. 4. In view of what has been stated above, we allow the appeals with consequential relief, to the appellants. The refund amounts shall be paid to the appellant within a period not exceeding four weeks from the date of receipt of a copy of this order. - .....

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