2004 (12) TMI 122

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....ent and its sales are to Department of Telecommunication (DoT). Prices are provisional between the parties. Accordingly, assessments to central excise duty were also being made provisionally. Upon finalisation of price between DoT and the appellant, it took credit (in PLA.) of Rs. 5.5 lakhs which had been paid as excess excise duty in respect of the clearances already made to DoT. This was on the ....

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....sp;   In case of duty paid in excess by the respondent, they were required to file a refund claim under Section 11B of the Act. 15. In view of the above facts, the impugned order is set aside for the above reason and departmental appeal is allowed accordingly." 2. The submission of the appellant in the present appeal is that the Order of the original authority had upheld the refund....