2003 (9) TMI 283 - AT - Central Excise

Summary

The appeal was filed against the rejection of a refund claim by the Commissioner (appeals). The appellants, engaged in the manufacture of paper and paper board, issued credit notes for cash discounts to buyers. The Tribunal held that once the burden of duty is passed on to customers at the time of clearance of goods, issuing credit notes to buyers is immaterial. The appeal was dismissed based on this precedent.