2004 (4) TMI 399

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..... ed in the present appeal relates to the refund of duty of Rs. 22,416/-, which the appellants excess paid on physician s sample sold to their customers, which are further meant for free distribution to the doctors. The said duty was paid in excess by wrongly adopting the assessable value of the said physician samples as Rs. 25.35 per strip instead of Rs. 20.68 per strip. The said claim was accepted .....

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..... show that the invoice was actually raised at a later stage and appellants has recovered the amount in question from their customers. The observations of the Commissioner (Appeals) that the invoices can also be prepared at a later stage is only in the arena of assumption and presumption. By considering that the appellants raised the invoices with less assessable value and less duty, coupled with le .....

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