1997 (12) TMI 369

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...., for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Appellant 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. The dispute arose in relation to a refund claim filed by the appellant in respect of duty paid on the element of cash discount and spec....

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....r in rejecting a part of the claim on the ground that duty was paid knowingly. Whether duty was paid knowingly or not, if the claim is made within the period allowed by law, refund has to be ordered. So far as a part of the cash discount not actually received by the buyer is concerned, the Department has no case that the scheme of discount was not known to the trade at the time of clearance and no....