2007 (7) TMI 69

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... scount - Held that appellants demand were not correct and set aside
[Order per] - This appeal is directed against the order-in-appeal No. AT/690/M-11/2005 dated 26-12-2005. 2. Considered the submissions made by both sides in detail and perused the records. 3. The issue involved in this case is regarding the rejection of refund claim filed by the appellants on the amount of duty paid on quanti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ts came to the following findings :- "I have gone through the records of the case and considered the arguments advanced in their written submission and at the time of personal hearing. The claim has been rejected by the lower authority on the ground that "appellant was not aware of any such discount being offered by M/s. Meridian Enterprises to their customers as it was not reflecting anywhere in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant period. On perusal of those invoices, I find that the appellant had cleared the pharmaceutical products to the principal manufacturer on the value as was declared by the principal manufacturer to the appellants. If the principal manufacturer has not given the correct assessable value to the appellants at the time of clearance of the goods, the appellants cannot today turn around and ask for th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X