2015 (7) TMI 1126 - HC - Central Excise

Refund claim - excess amount of central excise duty paid which has resulted on account of revision of the invoices consequent upon the appellant allowing the discounts to their dealers - claim of the appellant was rejected both by the primary as well as the appellate authorities and the same was confirmed by the CESTAT - Held that - the present appeals are connected with C.E.A.No.51 of 2004 and batch which were allowed by this court by a common order in favour of the assessee allowing the claim of the assessee for refund of the excise duty. - Appeals allowed

Summary

The High Court of Andhra Pradesh allowed appeals by manufacturers of paper for refund of excess central excise duty paid due to revised invoices for dealer discounts. The decision was based on a previous order from February 19, 2014, in favor of the assessee for refund of excise duty. No costs were awarded, and related petitions were closed. (Case citation: 2015 (7) TMI 1126 - ANDHRA PRADESH HIGH COURT)