2004 (4) TMI 330

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....ndhir Singh, JDR, for the Respondent. [Order]. - In this appeal filed by the appellants against the impugned order-in-appeal, the issue relates to the refund of the duty as claimed by the appellants. 2. I have heard both the sides. The facts as made out from the record are that the appellants issued some invoices for recovery of cylinder processing charges/art work, design and develo....

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....f not claiming the charges from the customers. When they had not recovered the charges from the customers, they are certainly entitled to the refund of duty paid by them under the invoices which were cancelled by them. Even the original invoices were never passed on by them to the customers as they produced the same before the authorities. The ratio of law laid down in Sangam Processors (Bhilwara)....