https://www.taxtmi.com/caselaws?id=250585 The court ruled in favor of the appellant, allowing the refund claims that were initially rejected on grounds of unjust enrichment. The court considered that customers were informed about discounts before clearance, and the practice of invoicing at the gross value followed by credit notes for discounts was established. The court also noted that the appellant's balance sheet reflected duty refund as receivable, with dealer confirmation of discount receipt, ultimately leading to the decision to set aside the previous orders and grant the refund claims. en-us Tue, 22 Apr 2014 00:00:00 +0530 Fri, 21 Nov 2014 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250585 The court ruled in favor of the appellant, allowing the refund claims that were initially rejected on grounds of unjust enrichment. The court considered that customers were informed about discounts before clearance, and the practice of invoicing at the gross value followed by credit notes for discounts was established. The court also noted that the appellant's balance sheet reflected duty refund as receivable, with dealer confirmation of discount receipt, ultimately leading to the decision to set aside the previous orders and grant the refund claims. Case-Laws Central Excise Tue, 22 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250585