Per Justice U.L. Bhat :

Respondent is absent in spite of notice of hearing, but has sent a request for disposal of the appeal on merits. We have heard Shri M. Ali, JDR.

2. This appeal arises out of a refund claim submitted by the respondent herein for Rs. 5720.10. It relates to the period from 23.8.1985 to 18.12.1985. The claim was presented by the respondent before the Sector Officer on 12.5.1986 who, instead of returning it to the assessee, forwarded it to the Assistant Collector, the jurisdictional officer who received it on 2.12.1986. It was alleged by the respondent that supplies were being made earlier of the excisable goods to the buyer on the basis of a contract, the contract terminated on 22.2.1985, but supplies were continuing to be made on the understanding that fresh purchase order on fresh terms will be issued, that subsequently purchase order was issued on 30.9.1985 under which the price was slightly less than the price shown in the earlier contract, but, meanwhile, bills had been prepared for these supplies at the old contract rate and, therefore, for the purpose of returning the excess paid credit notes were issued. Accordingly, it was contended that during the p