2005 (3) TMI 496

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..... President]. - During the period April to September 2001 the appellants had supplied explosives to M/s. South Eastern Coal Fields Ltd., Bilaspur (SECL) and MCL, Sambalpur at the rate fixed vide formal order dated 3-8-2000 for the period 1-4-2000 to 31-3-2001. The price for the year 2001-2002 was fixed only on 10-12-2001 and the price was lower than the price fixed in the earlier formal order. The a .....

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..... , Chandigarh - 2003 (154) E.L.T. 237 and Birla Ericsson Opticals Ltd. v. CCE, Bhopal - 2003 (157) E.L.T. 97 holding that in such a situation denial of refund cannot be sustained, are applicable 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.
Case laws, De .....

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