Appellate Tribunal allows refund for goods supplied below contract rate. Department's appeal dismissed.

The Appellate Tribunal CESTAT, Mumbai upheld the decision allowing a refund to the appellants who supplied goods to M/s. Coal India Ltd. provisionally at a lower rate than the contract rate. The department's appeal was dismissed, and the stay application was disposed of.

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The Appellate Tribunal CESTAT, Mumbai upheld the lower appellate authority's decision allowing a refund to the appellants. The appellants supplied goods to M/s. Coal India Ltd. provisionally for a period from 1-7-2003 to 29-2-2004 at a rate lower than the contract rate. The contract was later renewed at a lower rate, and the excess amount and duty were paid back. The department's appeal was dismissed, and the stay application was disposed of.

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