SC: Rebate Cannot be Withdrawn; Refund Appeal Rejected for Late Filing

The SC held that a rebate granted finally cannot be withdrawn due to a subsequent trade notice. The appeal for refund was rejected for being filed late and lacking proof of suppression or misrepresentation. No costs were awarded.

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The Supreme Court of India ruled that a rebate allowed on a final basis cannot be revoked based on a trade notice issued later. The appeal for refund of excess rebate was dismissed due to being filed beyond the six-month period and lacking evidence of suppression or misrepresentation. No costs were awarded.

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