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2010 (6) TMI 689 - KARNATAKA HIGH COURTWhether the Tribunal was right in presuming that the cash discount was made known to the customers of the respondent prior to the clearance of the said goods from the factory, in the absence of any proof in that regard? Whether the Tribunal and the authorities were right in granting the refund, in the absence of proof of nexus between the goods sold and the goods cleared from the factory of the respondent? Whether the Tribunal was right in holding that the claim for refund was within time inspite of the department raising a ground that the refund claim was not submitted within the stipulated tie of 6 months as per Section 11(b) of the Central Excise Act? Whether the relevant date for submission of refund claim was the date of the clearance of the goods and payment of the excise duty or the date of sale of the goods? Held that:- Tribunal on perusal of the entire records pertaining to the sixteen orders in original as well as the sixteen appellate orders, which were filed before it has confirmed the orders passed by the authorities by holding that there was nexus between the payment of duty and the clearance of the goods at the depots and that in respect of trade discount given to the customers there was a circular issued and that the customers were made known about the trade discount. It has also recorded that there was no unjust enrichment and that the Commissioner had examined the records to arrive at the conclusion that the refund claimed were within the prescribed time and therefore, the sanction accorded for refund of the said claims were in order. On perusal of the very same material, which was filed before the Tribunal by the assessee, which has been filed before this Court, we find that in respect of each of the applications, the contentions raised by the revenue have been considered and the concurrent finding of facts have been given by all the three authorities. Under the circumstances, we are of the view that the order passed by the said authorities do not call for any interference and accordingly, all the appeals are dismissed.
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