Cce Petitioner v. Eurotex Industries And Exports Ltd.

D.K Deshmukh, J.:— Heard the learned Counsel for the Appellant. The Appellate authority has recorded a finding of fact that the CA certificate which was produced in support of the claim shows that the benefit has not been transferred to the customers mentioning not only credit notes but also cheques issued to the customers. In this view of the matter, we see no reason to interfere. Appeal is, therefore, rejected.