2019 (1) TMI 3

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..... Tarun Kumar, AR ORDER PER: ASHOK JINDAL The appellant is in appeal against the impugned order wherein the refund sanctioned to the appellant sought to be recovered. 2. The brief facts of the case are that the appellant is located in the State of Jammu and Kashmir and availing the benefit of exemption under Notification No.56/02-CE dt.14.11.2002 wherein the assessee is required to pay duty afte .....

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..... found defective and to that effect, the appellant awarded certain reimbursement/discount to the buyers and no amount on account of duty has been recovered from the buyers. In that circumstance, refund cannot be recovered from the appellant and they have taken refund correctly. 4. Ld. AR reiterated the findings in the impugned order. 5. We find in this case, the discounts given by the appellant t .....

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