2009 (7) TMI 302

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.... [Order]. - The relevant facts of the case, in brief, are that the respondents are supplying explosives to M/s. Northern Coalfields Ltd., a subsidiary of Coal India Ltd. as per contract. They paid duty on the provisional contract price of Rs. 14,144/- per M.T. which was finalized vide letter dated nil of M/s. Coal India Ltd. at Rs. 13,282/- per M.T. They filed refund claim of excess payment of du....

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....ribunal in the case of Sangam Processors (Bhilwara) Ltd. v. CCE, Jaipur, reported in 1994 (71) E.L.T. 989 (Tribunal). 3. Learned Advocate on behalf of the respondents submits that on identical issue the Tribunal in the case of Solar Capital Ltd., reported in 2006 (205) E.L.T. 403 (Tri.-Mum.) allowed the refund. He also submits that on identical issue the Tribunal in the case of Universal Cylind....

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....tal Ltd. allowed the refund claim. For the proper appreciation of facts relevant portion of the said decision is reproduced below:- "Heard both sides. The appellants supply the impugned goods to M/s. Coal India Ltd. (CIL), a public sector company. They had a contract with CIL for the period 2001-02 for supply @ Rs. 14,414/- PMT, which was valid up to 30-6-2002. By a letter dated 12-8-2003, CIL ....