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TMI Blog2019 (1) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... given by the appellant was not pre condition of sale and the discount was not known before clearance of the goods. It is also fact on record that on account of discount given by the appellant, no duty has been recovered from their buyers - it cannot be said that the appellant has taken excess erroneous refund - appeal allowed - decided in favor of appellant. - E/52273/2015-EX (DB) - FINAL ORDER N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011, the appellant gave certain reimbursements/discounts on damage goods to their buyers. The case of the Revenue is that as the appellant has given discount to the buyers, therefore, the said discount was not to be included in the assessable value. Therefore, the appellant has availed the excess refund of duty on account of discount given by the appellant to their buyers. In these set of facts, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is also fact on record that on account of discount given by the appellant, no duty has been recovered from their buyers. In that circumstance, relying on the decision of this Tribunal in the case of M/s. First Flexi Pack Corporation vide Final Order No.60952/2018- Ex (DB) dt.7.3.2018, we hold that it cannot be said that the appellant has taken excess erroneous refund. Accordingly, we find no m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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