Excise duty refund on revised invoices and dealer discounts allowed on the same footing as earlier batch decision.

Refund of excess central excise duty was claimed on the basis that invoices were revised after discounts were allowed to dealers. The appeals were treated as covered by an earlier common order in the connected batch, which had allowed similar refund claims on the same footing. Applying that consistent approach, the court disposed of the present matters in line with the earlier decision and allowed the refund claim in favour of the assessee.

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Issues: Whether the appellants were entitled to refund of excess central excise duty paid on account of revision of invoices consequent upon discounts allowed to dealers.

Analysis: The appeals were stated to be covered by the earlier common order in the connected batch, which had allowed refund claims on the same footing. On that basis, the present matters were disposed of consistently with the earlier decision.

Conclusion: The refund claim was allowed and the appeals were allowed in favour of the assessee.

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