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    <title>2004 (4) TMI 334 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi allowed the appeals concerning refund claims for goods supplied to BSNL. The tribunal found that the price reduction by BSNL was not solely due to liquidated damages but also included finalized lower rates. It was established that the higher duty amounts paid were not fully passed on to the buyer. Consequently, the tribunal granted relief to the appellants, ordering the refund amounts to be disbursed within four weeks from the date of the order.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi allowed the appeals concerning refund claims for goods supplied to BSNL. The tribunal found that the price reduction by BSNL was not solely due to liquidated damages but also included finalized lower rates. It was established that the higher duty amounts paid were not fully passed on to the buyer. Consequently, the tribunal granted relief to the appellants, ordering the refund amounts to be disbursed within four weeks from the date of the order.</description>
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