2005 (3) TMI 496 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi allowed refund claims for higher duty paid on explosives supplied to SECL and MCL due to settlement of price for supplies after goods removal. The Tribunal held that denial of refund cannot be sustained in such cases, citing previous decisions. The impugned orders were set aside, and the appeals were allowed. (Case citation: 2005 (3) TMI 496 - CESTAT, New Delhi)