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2017 (6) TMI 939 - AT - Central ExciseRefund claim - cash discount, quantity discount and dealer discount - denial originally on the ground that no discounts were shown in the invoices at the time of clearance of the goods and thereafter on the ground of Time bar - Held that: - once the High Court has allowed the refund, it was not incumbent on the appellant to file a fresh application claiming refund and the department should have implemented the judgment of the Hon’ble High Court and should not have raised any objection with regard to time bar - the rejection of refund on time bar is also not justified because from the date of receipt of the copy of the judgment of Hon’ble High Court, the refund was filed within time - refund allowed - appeal allowed - decided in favor of appellant.
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