https://www.taxtmi.com/caselaws?id=91143 The judgment set aside the order confirming the rejection of the refund claim and remanded the case for fresh adjudication. The appellant was granted the opportunity to present evidence and have a personal hearing to reconsider the matter. The court emphasized the need to evaluate whether the discount scheme was known to all buyers and applied during the relevant period, highlighting the applicability of Section 11B(2) of the Central Excise Act, 1944, regarding refund claims. en-us Wed, 04 Mar 1998 00:00:00 +0530 Fri, 14 Oct 2011 11:07:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91143 The judgment set aside the order confirming the rejection of the refund claim and remanded the case for fresh adjudication. The appellant was granted the opportunity to present evidence and have a personal hearing to reconsider the matter. The court emphasized the need to evaluate whether the discount scheme was known to all buyers and applied during the relevant period, highlighting the applicability of Section 11B(2) of the Central Excise Act, 1944, regarding refund claims. Case-Laws Central Excise Wed, 04 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91143