2013 (4) TMI 181

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.... which during the period of dispute had been supplied by them to M/s. BSNL. The respondent during the period of dispute had made supplies to BSNL at a provisional price. During the period of dispute, in respect of supplies of Optical Fibre Cable and PDF Cable to BSNL the assessment were provisional and the duty had been paid on provisional basis. Subsequently, the assessments were finalised which resulted in refund of duty. Though during the period of dispute, the respondent while supplying the Optical Fibre Cable and PIJF Cable to BSNL had issued the invoices to them mentioning the duty paid on provisional basis, there is no dispute that the payment against the same were received only after finalisation of the assessment and the respondent....

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....impugned order is not correct. 4. Shri Sunil Kumar and Ms. Priyadeep, Advocates, the learned Counsels for the respondent, defended the impugned order and pleaded that though during the period of dispute in respect of supplies of Optical Fibre Cable and PIJF Cable to BSNL higher amount of duty had been paid and in the invoices only that duty had been mentioned, the payment had been received from BSNL only after the finalisation of the provisional assessment and the reimbursement of duty by the BSNL was of the duty finally assessed which was lower than the duty originally paid, that in this regard Chartered Accountant's certificate had also been produced by the respondent, that when the respondent had produced the evidence showing that the....