https://www.taxtmi.com/caselaws?id=2229 The tribunal upheld the lower authority's decision to reject the refund claim on duty paid on quantitative discounts by the appellants. The rejection was based on the appellants' failure to provide evidence demonstrating their awareness of the discounts at the time of goods' removal. The absence of proof establishing knowledge of the discounts prior to clearance led to the dismissal of the appeal. The tribunal emphasized that without proper documentation from the principal manufacturer, the appellants could not claim a refund. Consequently, the appeal was deemed meritless and rejected. en-us Mon, 16 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2229 The tribunal upheld the lower authority's decision to reject the refund claim on duty paid on quantitative discounts by the appellants. The rejection was based on the appellants' failure to provide evidence demonstrating their awareness of the discounts at the time of goods' removal. The absence of proof establishing knowledge of the discounts prior to clearance led to the dismissal of the appeal. The tribunal emphasized that without proper documentation from the principal manufacturer, the appellants could not claim a refund. Consequently, the appeal was deemed meritless and rejected. Case-Laws Central Excise Mon, 16 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2229