TMI Blog2003 (7) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... igibility of the appellant to refund of excess amount of excise duty paid in respect of certain supplies of optical fibre cables made by them to Department of Telecom. The clearances took place during August to September, 1999. The appellant claimed refund on the ground that price for the supplies were settled only on 5-10-1999, i.e. subsequent to removal of the goods from the factory and their su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tled between the appellant and the Dot. The price got settled only subsequently on 5-10-1999. The appellant, therefore, contend that it is not a case of post-sale reduction of price, but a case of price being settled after supply of the goods. 3. We have perused the records and considered the submission made by both sides. A perusal of the letter dated 5-10-1999 of DoT makes it clear that the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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