TaxTMI 
TaxTMI 
2010 (6) TMI 689
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....g that the cash discount was made known to the customers of the respondent prior to the clearance of the said goods from the factory, in the absence of any proof in that regard? (ii) Whether the Tribunal and the authorities were right in granting the refund, in the absence of proof of nexus between the goods sold and the goods cleared from the factory of the respondent? (ii) Whether the Tribunal was right in holding that the claim for refund was within time inspite of the department raising a ground that the refund claim was not submitted within the stipulated tie of 6 months as per Section 11(b) of the Central Excise Act? Whether the relevant date for submission of refund claim was the date of the clearance of the goods and payment of th....
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.... is against the said common order that these appeals have been preferred. 3. We heave heard the learned counsel appearing for the appellant/revenue and the learned counsel appearing for the respondent/assessee. 4. It is contended on behalf of the appellant that the authorities below were not right in holding against the appellant, when the respondent herein had not made known to the customers prior to the clearance of the goods from the factories with regard to the cash discount. He has also submitted that there was no nexus between the goods sold and goods cleared from the factory of the respondent. Apart from this contention, learned counsel also submitted that the refund applications made by the respondent were beyond the prescribed pe....
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....ned counsel appearing on both sides and considering the material on record, we find that the various contentions raised by the revenue before the original authority as well as before the appellate authority are identical contentions in respect of each of the refund applications, the said contentions have been considered and answered in favour of the assessee, particularly with regard to the questions of limitation on which vehement submission has been made by the learned counsel for the appellant and the authorities have considered the said aspect and they have held that the applications were filed within the time and that all other requisite formalities were also complied with and accordingly, the sanction was given for the refund of the a....