Per D.N. Patel, J.-This appeal has been preferred under Section 35-G of the Central Excise Act, 1944 (hereinafter to be referred as the Act, 1944 for the sake of brevity) against an. order passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata dated 11 the August, 2004 in Appeal No. ESM-193 of 2003 Order No. A-538/ KOL/ 04, whereby, the claim for refund of the excess excise duty, paid by the appellant, was rejected and the order passed by the Commissioner (Appeals), Customs & Central Excise, Ranchi was confirmed. The appellant had made claim for refund under Section 11-B of the Act, 1944.

2. Learned senior counsel appearing for the appellant submitted that the Bharat Heavy Electricals Limited (BHEL), Tiruchirapalli, which is a Government of India Undertaking, placed an order dated 8th August, 2001 to the appellant-company for machining and teeth cutting of the three numbers of raw castings supplied by it. The aforesaid job work, which was to be done by the appellant, was finally to be supplied to M/s Andhra Pradesh Power Generation Corporation limited, who is a purchaser from the Bharat Heavy Electricals Limited (BHEL), because original orde