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TMI Blog2015 (4) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... ount to their customers, the appellant included the prices reduction plus duty component and same has been ignored by the lower authorities while examining their refund claim. In these circumstances, we hold that it is the fact in record which is evident that the appellant has been able to prove that they have not recovered excess duty from their customers. Therefore, we hold that appellant has di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d after a gap of almost four months. During the impugned period, the appellant cleared the goods to their customers by giving discounts which is equivalent to reduced prices and duty payable thereon. But, the appellant continued to pay duty on the price indicated in the original price list. After approval of the revised price list, the appellant filed refund claim of excess duty paid by them. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in price plus duty. Same is evident from the invoice itself. In these circumstances, the lower authorities has committed the error by not considering the same, therefore, they rejected the refund claim. In fact the appellant has not received any excess duty from their buyers and they have paid excess duty to the department from their own account. In these circumstances, they have discharged t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reproduced as under:- 8. On perusal of the calculation sheet provided by the appellant and the invoices we find that while granting discount to their customers, the appellant included the prices reduction plus duty component and same has been ignored by the lower authorities while examining their refund claim. In these circumstances, we hold that it is the fact in record which is evident t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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