TMI Blog2018 (3) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... ess which is prima facie liable to be refunded to the appellant - appeal allowed by way of remand. - Appeal No. E/87119/16 - A/85315/2018 - Dated:- 20-2-2018 - MR. Shri Ramesh Nair, Member (Judicial) Shri T.C. Nair, Advocate for Appellant Shri M.R. Melvin, Supdt. (A.R) for respondent The appellant sold the goods to Oil Marketing Companies (OMCs). After sale and receipt of paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted as reliable document. Being aggrieved by the impugned order appellant filed present appeal. 2. Shri. T.C. Nair Ld. Counsel appearing on behalf of the appellant submits that discount after clearance of the goods was passed on as per the agreement entered into between appellant and OMCs, therefore policy of discount was already on public domain. He further submits that the exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id in excess which is prima facie liable to be refunded to the appellant. However, important issue to be decided for the refund of excess paid duty is whether the amount of duty even though returned to the OMCs whether the same was passed on to the further customers. This aspect has not been gone into by any of the lower authority. In the identical set of facts in the appellant own case t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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