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2014 (10) TMI 378 - CESTAT MUMBAIDenial of refund claim - short supply of goods - As the appellant failed to supply the specified quantity during a specified period, therefore, the payments were deducted by M/s. U.P. Power Corporation - appellant has not received full payment against the invoice raised for the clearance of the transformers - Held that:- Clause of deduction of price was known prior to clearance of the goods. As appellant could not fulfill the terms of the agreement, therefore the buyer was entitled to deduct the amount from the invoice price. In these circumstances, whatever amount they have received less from the buyer, they are entitled to take refund of the duty component involved in the deducted amount. In these circumstances, relying on the decision of CCE vs. Victory Electricals Ltd. [2013 (12) TMI 81 - CESTAT CHENNAI], I hold that appellant are entitled for refund claim - Decided in favour of assessee.
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