Appeal Dismissed in Refund Claim for Post-Duty Credit Notes

The appeal was dismissed as the Tribunal held that issuing credit notes to buyers after passing on the burden of duty is immaterial for a refund claim in a case involving the manufacture of paper and paper board.

---

---

The appeal was filed against the rejection of a refund claim by the Commissioner (appeals). The appellants, engaged in the manufacture of paper and paper board, issued credit notes for cash discounts to buyers. The Tribunal held that once the burden of duty is passed on to customers at the time of clearance of goods, issuing credit notes to buyers is immaterial. The appeal was dismissed based on this precedent.

---