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2018 (3) TMI 1692 - CESTAT CHANDIGARHRecovery of refund allowed - allowability of discounts - Revenue held a view that the assessee-Appellants did not deliberately factor in the discounts extended by them to their buyers, thereby paying higher duty on such inflated value in order to claim undue refund as available under the said Notification - principles of natural justice - Held that:- The impugned order proceeded more on inference and presumptions rather than on verification of documents and facts. The impugned order fell in error by arriving at the conclusion based on inference and presumptions only. When the discounts were based on post clearance arrangement and activities like damage of goods and other considerations, the same cannot be claimed as they do not fulfil the requirements of Section 4. The discounts should be pre-notified and clear at the time of clearances of goods. Appeal allowed - decided in favor of appellant.
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