2006 (5) TMI 28

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... b-standard goods – Refund claim of excess duty paid is allowable
This appeal is directed against the order-in-appeal dated 4.12.2003, that upheld the order in original vide which refund claim was rejected. 2. The relevant facts that arise for consideration are that the appellants are manufacturers of CI Brake Blocks for supply to railways. As per the purchase order/contract the appellant is t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d the records. It not in dispute that the reduction of price was necessitated due to the sub-standard quality of the brake blocks. The contracted price of Rs. 130.15 per piece (with railways) was for a specific standard of the brake blocks, if the same were not of that quality then the said price would not be applicable. The sub standard quality of the goods came to the knowledge of the railways o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pplicable on all fours to the present case and therefore, following the ratio thereof, we hold that the refunds are admissible to the appellants, set aside the impugned orders and allow the appeals." The issue before us is squarely covered by the ratio of decision of the Tribunal in the case is Special Blasts Ltd., (supra). * In the facts and circumstances as mentioned above and following the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X