M/S. Cadila Pharmaceutical Limited. vs Commissioner Of Central Excise ... on 10 July, 2007
4. After hearing the Ld. AR, we find that the short issue involved in these cases relates to rejection of refund claim of excise duty paid on the physician samples. On perusal of the OIA and OIO, we find that the appellants paid duty on the free samples on proportionate value derived from the sales pack. The refund claims were rejected by the authorities below on the ground that they have failed to produce any documentary evidence to substantiate the cost of production as per CAS4. The issue stands settled by the LB decision of the Tribunal in the case of Cadila Pharmaceuticals Ltd. (supra). The relevant portion of the said decision is reproduced as under:-