Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 3 - CESTAT CHANDIGARHRecovery of sanctioned refund - it was alleged that the appellant has availed the excess refund of duty on account of discount given by the appellant to their buyers - Held that:- The discounts given by the appellant to their buyers are only on account of damaged goods and the discount given by the appellant was not pre condition of sale and the discount was not known before clearance of the goods. It is also fact on record that on account of discount given by the appellant, no duty has been recovered from their buyers - it cannot be said that the appellant has taken excess erroneous refund - appeal allowed - decided in favor of appellant.
|