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TMI Blog2018 (12) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of law The impugned order set aside and matter remanded to the Original Adjudicating Authority for fresh decision - appeal allowed by way of remand. - APPEAL No. E/963/2012-EX[DB] - FINAL ORDER NO. - 72676/2018 - Dated:- 19-11-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri S. P. Ojha (Consultant) for Appellant Shri Mohd. Alt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustomer places advance purchase order giving therein the description of goods, quantity of each goods and provisional price thereof. M/s BSNL placed provisional Purchase Order No. CT/PO/10/2008-09 dated 26/05/2008 for the supply of STM-1 ADM equipments listed in its Annexure A valued at ₹ 35,35,45,175/-. The provisional prices quoted in the PPO were inclusive of Sales Tax Excise duty an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplied to M/s BSNL. However, after determination of duty payable and duty paid, it was found that duty to the extent of ₹ 56,97,591/- (Basic Excise duty ₹ 55,31,647/- + Ed. Cess ₹ 1,10,629/- + S.H. Ed. Cess ₹ 55,315/-) has been paid in excess. Consequently, the refund claim for ₹ 56,97,591/- was filed on 30/04/2010. 2. Show cause notice was issued vide C.No. V(18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and produced by the appellant prove excess payment and refund would result in unjust enrichment to the appellant. 6. We find that an identical issue was the subject matter of the dispute before the Tribunal in the assessee s own case and vide Final Order No.70968/2016 dated 07/10/2016, the matter stands remanded by observing as under:- 6. Having heard the rival contentions, I hold that und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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