TaxTMI 
TaxTMI 
1997 (12) TMI 269
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....or the Respondent. [Order per : Justice U.L. Bhat, President]. - The common appellant in these appeals is absent in spite of notice of hearing, but has sent a request for decision of the appeal on merits. We have heard Shri K. Srivastava, SDR and perused the papers. 2. Appeal No. E/3826/90-A arises out of the refund claim in respect of the period from 1-1-1987 to 30-6-1987 on account of i....
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....been rejected on the ground that the availability of such discount was not shown in the invoices and it was not granted at the time of clearance. Prompt payment discount cannot actually be granted at the time of clearance, since it would not be then known as to when the buyer would make the payment. This can only be worked out subsequently. However, it would be for the manufacturer to show that th....
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....n be refunded. This again is a matter for examination on the basis of relevant materials showing that the correct amount of freight had not been deducted while paying duty at the time of clearances. The next contention relates to the price being reduced after clearance. This does not appear to be an admissible claim for refund. If any amount has been paid as octroi, that could have been only paid ....