2016 (9) TMI 1347

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....pondent. ORDER After hearing both sides, I find that the appellants who are engaged in bulk explosives, were supplying the same to M/s. South Eastern Coal Fields Ltd., a subsidiary of M/s. Coal India Ltd. at agreed upon price. However, with effect from 1-3-2006, when their contract expired, they continue to supply the said goods at the rate of Rs. 16,700/- PMT, which was the rate agreed upon bet....

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....he refund claim as barred by limitation on account of having been filed on 3-11-2008 for the payments made in 2005-2006 and 2006-2007. 3. On appeal against the above order, Commissioner (Appeals) observed that inasmuch as the assessments were still provisional and have not been finalized, the refund claim filed by the assessee was premature. Accordingly, he rejected the appeal. 4. Henc....