2007 (8) TMI 213

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..... holding that credit of duty already allowed to the Respondent cannot be called back or curtailed. Therefore, the order of adjudication which was properly passed should be restored back. 2. The ld. Sr. Counsel Mr. Khaitan appearing for Respondents submitted that the duty was paid by the Respondents to public sector i.e. HPCL and IOC. This was properly taken into record for the purpose of availing .....

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..... as per sales policy and that was incentive for the targeted sales made by the corporations. The appellant being beneficiary of the policy availed the trade discounts facility without touching duty liability by any means. Therefore, the Respondent was not required to forgo the benefit which had substantially accrued to it since the incentive was not at all a duty reduction to pay back to exchequer .....

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