2017 (11) TMI 823

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..... Period of dispute Date of filing of refund application OIA No. & dt. Amount of refund claimed E/20324/2015 06/2008 to 03/2009 22/01/2010 No.145/2014 dt. 29/10/2014 Rs.1,20,246/- E/21776/2015 04/2009 to 03/2010 28/04/2010 No.55/2015-16 dt. 23/06/2015 Rs.79,164/- 2. Briefly the facts of the present case are that the appellant is a manufacturer of PSC poles and supplying the same to their sole buyer M/s. Kerala State Electricity Board (KSEB, for short). The appellant had filed the refund claims because they had paid differential duty on account of price revision and subsequently when the final claim was settled with their customer viz. KSEB, they did not reimburse the total differential duty and w....

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....submitted that the goods have been supplied on the basis of an agreement which contains a price escalation clause and therefore the appellant is entitled for refund of excess duty paid in case of revision of price downward. In support of his submission, he relied upon the following decisions:- i. PTC Industries ltd. Vs. CCE, Jaipur-I [2016(340) ELT 563 (Tri. Del.)] ii. CCE, Ghaziabad Vs. Mahavir Cylinders [2012(284) ELT 54 (Tri. Del.)] iii. CC&CE, Hyderabad-IV Vs. Victory Electricals Ltd. [2013(298) ELT 534 (Tri. LB)] iv. ECE Industries Ltd. Vs. CC&CE, Hyderabad-II [2009(237) ELT 428 (Tri. Bang.)] v. Keltech Energies Ltd. Vs. CCE, Mangalore [2006(196) ELT 282 (Tri. Bang.)] vi. Nagarjuna Construction Co. Ltd. Vs. CCE, Hyder....