2007 (7) TMI 69

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....M-11/2005 dated 26-12-2005. 2. Considered the submissions made by both sides in detail and perused the records. 3. The issue involved in this case is regarding the rejection of refund claim filed by the appellants on the amount of duty paid on quantitative discount, which was given by the principal manufacturer to the wholesale dealers The appellant is a loan licensee manufacturing pharmaceu....

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....bmission and at the time of personal hearing. The claim has been rejected by the lower authority on the ground that "appellant was not aware of any such discount being offered by M/s. Meridian Enterprises to their customers as it was not reflecting anywhere in appellants' statutory and other records". The copies of invoices issued by consignment agents shows the quantum of free goods. However, it ....