2018 (9) TMI 639

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..... i, Deputy Commissioner (AR) for the Respondent ORDER Per: Raju This appeal has been filed by M/s. Transformers and Rectifiers (India) Limited against the denial of refund claim filed by them. 2. Ld. Counsel for the appellant submits that they are engaged in the manufacture and supply of electrical transformers to various State Electricity Boards etc. He pointed out that in terms of contract, .....

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..... ppellant had supplied the credit notes issued to buyers in Annexure-II to the refund claim. 3. Ld. AR relies on the impugned order to assert that no documents were produced by the appellant to support their claim that the said credit notes were with reference to liquidated damage only and not for any other charges. 4. At this stage, ld. Counsel for the appellant submits that they are ready to pr .....

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..... adjudicating authority to examine the above issue as well as the issue of unjust-enrichment and limitation. The adjudicating authority to pass a fresh order after examining the credit notes and other documents that may be produced by the appellant to substantiate their case. 6. Thus, the appeal is partly allowed to the extent that assessable value will not include the liquidated damages, in term .....

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