https://www.taxtmi.com/caselaws?id=255648 The High Court of Bombay allowed the appeal regarding the entitlement of the assessee to a refund claim based on credit notes issuance. The Court emphasized that the buyers were aware of the discount under the credit note before the sale, and there was no recovery of additional duty amount from the buyers. The Tribunal's decision to set aside the refund was quashed, and the matter was restored for fresh consideration. The Court allowed the appeal with no order as to costs, leaving the contentions of both parties open for future proceedings. en-us Thu, 22 Mar 2012 00:00:00 +0530 Thu, 22 Jan 2015 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255648 The High Court of Bombay allowed the appeal regarding the entitlement of the assessee to a refund claim based on credit notes issuance. The Court emphasized that the buyers were aware of the discount under the credit note before the sale, and there was no recovery of additional duty amount from the buyers. The Tribunal's decision to set aside the refund was quashed, and the matter was restored for fresh consideration. The Court allowed the appeal with no order as to costs, leaving the contentions of both parties open for future proceedings. Case-Laws Central Excise Thu, 22 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255648