2003 (7) TMI 148

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....Nair, Member (T)]. - The issue raised in this appeal is the eligibility of the appellant to refund of excess amount of excise duty paid in respect of certain supplies of optical fibre cables made by them to Department of Telecom. The clearances took place during August to September, 1999. The appellant claimed refund on the ground that price for the supplies were settled only on 5-10-1999, i.e. su....

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....f removal of the goods from the factory, price had not been settled between the appellant and the Dot. The price got settled only subsequently on 5-10-1999. The appellant, therefore, contend that it is not a case of post-sale reduction of price, but a case of price being settled after supply of the goods. 3. We have perused the records and considered the submission made by both sides. A perusal....