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2009 (4) TMI 408 - CESTAT, BANGALORERefund- Respondents are manufactures of dutiable items falling under Chapter 48 of the Central Excise Tariff Act, 1985. They filed refund claim claiming refund of duty arising out of extending of quantity discount by way of credit notes to their wholesale dealers/depots. Show Cause Notice was issued to the Respondent for rejection of the said refund claim. Commissioner sanction the refund. Commissioner (Appeal) reject the revenue appeal. Held that- Chartered accountant’s certificate indicating that no credit taken and no incidence of duty passed on by dealers to customers. Refund of duty on basis of credit notes issued to dealers, admissible.
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