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Appeal allowed; impugned order set aside and refund of excess central excise duty paid on pre-declared cash/turnover discounts granted. CESTAT held the refund was not hit by unjust enrichment, as CA and dealer certificates and issuance of credit notes established that the duty incidence on discounted amounts was borne by the appellant and any excess duty collected from dealers/buyers was returned to them. Since the dealers were unregistered and could not avail Cenvat credit, they were incapable of passing on the duty burden to ultimate consumers. Tribunal also directed that the appellant be permitted provisional assessment under Rule 7 of the Central Excise Rules, 2002.
Appeal allowed; impugned order set aside and refund of excess central excise duty paid on pre-declared cash/turnover discounts granted. CESTAT held the refund was not hit by unjust enrichment, as CA and dealer certificates and issuance of credit notes established that the duty incidence on discounted amounts was borne by the appellant and any excess duty collected from dealers/buyers was returned to them. Since the dealers were unregistered and could not avail Cenvat credit, they were incapable of passing on the duty burden to ultimate consumers. Tribunal also directed that the appellant be permitted provisional assessment under Rule 7 of the Central Excise Rules, 2002.
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