2003 (9) TMI 283

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....eard both sides. 2. Appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (appeals), whereby the refund claim of the appellants was rejected. 3. Appellants are engaged in the manufacture of paper and paper board and were allowing 2% cash discount to their buyers for making payment within 10 days from the issue of invoice. The customers were claiming cash discoun....