TMI Blog1998 (3) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... iod from July, 1986 to September, 1987 was received by the adjudicating authority on 28-3-1988. The price list filed for the period disclosed turnover discount on yearly rebates allowed to wholesale buyers. The sheet attached to the price list also disclosed the particulars of the slabs and rates of rebate or discount. The price list appears to have been approved without any modification. Since the discount was based on the quantity of goods purchased by wholesale buyers during the period of one year, the discount was not reflected in the invoices but was granted only at the end of the year after computing the quantity purchased and the slab applicable. Since excise duty had been paid on the higher amount shown in the invoices and discoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... When the authority concerned issues a show cause notice proposing the rejection of the refund claim, the authority should be definite in its mind about the reasons and grounds for the proposed rejection. The grounds could be one or more grounds on the merits, the ground could also be bar of limitation. The ground of limitation was not taken in the show cause notice. A refund claim cannot be rejected without a proper show cause notice incorporating the relevant grounds on which the claim is proposed to be rejected. Such a course would be violation of the principles of natural justice. In fact that the appellant was given an opportunity to argue the question of limitation by the appellate authority, would not save the validity of the proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in Hindustan Lever Ltd. [1997 (89) E.L.T. 720 (Tribunal) = 1996 (12) RLT 619 (Tribunal) and in a number of decisions on this point. Where excess duty had been paid, refund is admissible. The payment of excess duty may have been for the various reasons either on account or in spite approval of price list. That would not stand in the way of allowance of the refund claim being allowed. 7. The more important question is whether the scheme of this refund was known to the trade and available to all buyers whether the discount was granted to the buyers during the particular period. The appellant contended before the Assistant Collector that the scheme as incorporated in the trade policy was circulated to all wholesalers. This aspect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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