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2015 (7) TMI 1126 - ANDHRA PRADESH HIGH COURT

2015 (7) TMI 1126 - ANDHRA PRADESH HIGH COURT - 2016 (339) E.L.T. 66 (A. P.) - Refund claim - excess amount of central excise duty paid, which has resulted on account of revision of the invoices consequent upon the appellant allowing the discounts to their dealers - claim of the appellant was rejected both by the primary as well as the appellate authorities and the same was confirmed by the CESTAT - Held that:- the present appeals are connected with C.E.A.No.51 of 2004 and batch, which were allo .....

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they are ordered. The appellants in these appeals are the manufacturers of paper. Their claim for refund of the excess amount of the central excise duty paid, which has resulted on account of revision of the invoices consequent upon the appellant allowing the discounts to their dealers, was rejected. In C.E.A.Nos.38 and 44 of 2004, the claim of the appellant was allowed by the primary authority and the same was set aside the appellate authority i.e., Commissioner and the same was conf .....

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