2006 (3) TMI 424

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....he appellant at a lower price than the originally invoiced price, at the time of supply. It was submitted that central excise duty payment by the electricity board was also at the amount worked out on the revised sale price and not at the original price. That claim was rejected under the impugned order on the ground that refund would lead to unjust enrichment. The impugned order has relied on the decision of Larger Bench of this Tribunal in the case of Grasim Industries v. C.C.E., Bhopal - 2003 (153) E.L.T. 694 (Tri.-LB). 2. The submission of the learned counsel for the appellant is that decision in the case of Grasim Industries is not applicable to the present case at all, inasmuch as. the price was provisional at the time of removal....

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....een the parties. "PRICE FALL CLAUSE (i)      In case delivery schedule is already over, pending supplies against previous order are accented at such lower rates, if any, as are received in subsequent tender as against charging liquidated damages on old rates, if it is so economical and the tendered agrees to it, if they are not agreeable, supply shall not be taken and order for balance supply shall be cancelled as per provision of the purchase order. (ii)     (a) When delivery schedule is not covered if any, previous successful tenderer has also participated in a new tender enquiry, and accepted the lower rate as received in the subsequent tender, then pending supply against previous orde....