2013 (4) TMI 709

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....plosives to M/s South Eastern Coalfields Limited, Bilaspur (the SECL); M/s Mahanadi Coalfields Limited, Sambalpur (the MCL); and M/s Larsen & Tubro Limited during the period 1-4-2000 to 31-3-2001. However, the prices in respect of the supplies were fixed on 10-12-2001 but they were less than the prices fixed in the formal order. 2. The assessee filed an application for refund of the higher....

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....e goods. Hence, the present appeal by the Department. 5. We have heard counsel for the parties. 6. This appeal was admitted on 23-2-2010 on the basis of the following substantial question of law: "Whether in the facts and circumstances of the case, the assessee is entitled to refund of difference of excise duty on the ground that subsequently there was fluctuation in the prices ....