2007 (7) TMI 69

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..... Considered the submissions made by both sides in detail and perused the records. 3. The issue involved in this case is regarding the rejection of refund claim filed by the appellants on the amount of duty paid on quantitative discount, which was given by the principal manufacturer to the wholesale dealers The appellant is a loan licensee manufacturing pharmaceutical goods of M/s. Meridian Enterpr .....

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..... ring. The claim has been rejected by the lower authority on the ground that "appellant was not aware of any such discount being offered by M/s. Meridian Enterprises to their customers as it was not reflecting anywhere in appellants' statutory and other records". The copies of invoices issued by consignment agents shows the quantum of free goods. However, it is not clear as to on what basis the sai .....

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..... pal manufacturer to the appellants. If the principal manufacturer has not given the correct assessable value to the appellants at the time of clearance of the goods, the appellants cannot today turn around and ask for the amount of duty paid by them on such quantitative discount, which has been given by principal manufacturer to the wholesale dealer, subsequent to the clearance of the goods on pay .....

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