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2017 (9) TMI 2021 - AT - Central ExciseRefund of excise duty paid on the coal at notified price at the time of clearance which had been subsequently reduced - Price variation clause - HELD THAT:- It appears that an identical issue has come up before this Tribunal in the assessee-Appellants’ own case M/S SOUTH EASTERN COAL FIELDS LTD. VERSUS CCE & ST, RAIPUR [2016 (12) TMI 221 - CESTAT NEW DELHI], where the matter was remanded to the adjudicating authority. The impugned order is set aside - matter remanded to the original authority - the appeal filed by the assessee Appellants is allowed by way of remand.
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