2017 (9) TMI 21

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....t towards quantity discount and are eligible for refund of the excise duty element on this eligible abatement of quantity discounts. The refund claim relates to the period April to September 2005. The appellant had removed P or P medicaments adopting value under section 4A r/w Notification No.2/2005-CE(NT) dated 7.1.2005. The department was of the view that the appellants are not eligible to claim any abatement as quantity discounts from the sales effected at the depot and a show cause notice was issued proposing to reject the refund claim. After due process of law, the original authority rejected the refund claim against which they filed appeal before Commissioner (Appeals), who upheld the order passed by the lower authority. Hence this ap....

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....pears that the assessee is not eligible to claim any further abatements, such as Quantity Discounts from the sales effected at the depot and therefore the assessee is not eligible for grant of refund of excise duty to the tune of Rs. 2,22,712/- (BED + CESS) paid on the Quantity Discount and therefore the refund claim to the extent of Rs. 2,22,712/- (BED + CESS) as per Annexure I enclosed to this notice relating to the period 1.4.2005 to 31.9.2005 is liable for rejection." 6. The appellant had claimed abatement due to quantity discounts based on the auditor s certificate in connection with despatches relating to Ayurvedic medicaments. The issue whether appellants are eligible for such quantity discount has been settled by the Larger Bench....