2009 (7) TMI 1054

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..... spondents are engaged in the manufacture of Industrial Explosives classifiable under Sub-heading 3602.00 of the Schedule to the Central Excise Tariff Act, 1985. They were supplying explosives to a subsidiary of M/s. Coal India Ltd. on the basis of provisional price of Rs. 14,144/- per M.T. Subsequently, price was finalized at a lower rate i.e. Rs. 13,282/- per M.T. The respondent filed refund clai .....

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..... of the respondents reiterates the findings of the Commissioner (Appeals). He relied upon the decision of the Commissioner (Appeals) in the case of Birla Ericsson Optical Ltd. v. CCE, Bhopal, reported in 2003 (157) E.L.T. 97. 4. After hearing both sides, I find that the respondent is a manufacturer of explosives and supplied the same to Northern Coalfields Ltd. (A Govt. of India Undertaking). Th .....

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..... as made provisionally for the impugned period from 1-7-2003 to 29-2-2004. However, it is not in dispute that the contract was renewed for this period for supply @ Rs. 13,282/- PMT and that the appellants have paid back the excess amount and excess duty to M/s. CIL. Hence, the impugned order passed by the lower appellate authority allowing the refund to the appellants appears to be in order and is .....

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