2010 (10) TMI 376

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..... for the Respondent. [Order (Oral)] . - The appellants have filed these appeals for denial of refund claim on the ground that refund claim is barred by limitation. The facts of the cases are that the appellants were supplier of electrical transformers as per their contract which has escalation clause. Accordingly, they raised invoices at the time of supply of goods, later on due to price variatio .....

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..... ion does not applicable to their case. To support his contention, he placed reliance on Ideal Industrial Explosives Ltd. v. CCE, Hyderabad reported in [2008 (231) E.L.T. 485 (Tri. - Bang)]. 3. Heard. On careful consideration of the submissions made by the learned advocate, I find that it is a case where the appellants have issued supplementary invoices on price escalation clause. But their b .....

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