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1997 (12) TMI 253 - AT - Central Excise
The Appellate Tribunal CEGAT, New Delhi heard an appeal where the respondent, engaged in manufacturing tyres and tubes, sought refund of duty on cash discount element. The Assistant Collector initially rejected the claim, but the Collector (Appeals) allowed it. The department appealed, but the Tribunal upheld the Collector's decision, stating that the facts pleaded for the refund were true.
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