https://www.taxtmi.com/caselaws?id=265752 Refund arising from finalisation of provisional assessment was held not to be barred by unjust enrichment where the discounts reducing assessable value were predetermined and known to the trade before clearance of the goods. On those facts, the duty incidence was not treated as having been passed on, so the refund remained admissible to the assessee. The Tribunal also followed its earlier view in the assessee's own case and prior decisions recognising that known pre-removal discounts do not attract the unjust enrichment bar. The order crediting the refund to the Consumer Welfare Fund was therefore set aside and consequential relief was granted. en-us Wed, 01 Apr 2015 00:00:00 +0530 Thu, 15 Oct 2015 06:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265752 Refund arising from finalisation of provisional assessment was held not to be barred by unjust enrichment where the discounts reducing assessable value were predetermined and known to the trade before clearance of the goods. On those facts, the duty incidence was not treated as having been passed on, so the refund remained admissible to the assessee. The Tribunal also followed its earlier view in the assessee's own case and prior decisions recognising that known pre-removal discounts do not attract the unjust enrichment bar. The order crediting the refund to the Consumer Welfare Fund was therefore set aside and consequential relief was granted. Case-Laws Central Excise Wed, 01 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265752