2007 (8) TMI 580

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..... pellants herein who are manufacturers of P P medicaments classifiable under Chapter 30 of the schedule to the CETA, 1985, also manufacture physician samples distributed free to doctors as a part of marketing strategy. They cleared physician samples under various invoices and for the period subsequent to September 2002, they paid duty under protest and the invoices and ER-1 returns bore the endorse .....

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..... er (Appeals) upheld the rejection; hence this appeal. 2. I have heard both sides. 3. There is no dispute that the refund claim was admissible on merits for the reason that the claim was found to be acceptable for the period subsequent to 9-2-2003 and was sanctioned as the claim for this period was not hit by limitation. Therefore, what has to be seen is only whether the duty paid during the pe .....

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..... test . I, therefore, hold that the claim for refund is not time-barred and the appellants are entitled to refund subject to their satisfying the excise authorities that they have not passed on the duty burden on the goods to their customers, for which purpose the case is remitted to the adjudicating authority who shall pass fresh orders on the above aspect, after extending a reasonable opportunity .....

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