2004 (4) TMI 334

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.....A. Mishra, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The refund claims in these two appeals are in relation to goods supplied to BSNL. The refund claims were rejected on the ground that the reduction in prices made by BSNL was on account of liquidated damages and that the assessee failed to produce evidence proving that the higher amounts of duty initially paid at th....