https://www.taxtmi.com/caselaws?id=271881 The Tribunal allowed the appeal, granting the refund of duty to the appellants. The issuance of credit notes and quantitative discounts to distributors was deemed sufficient to pass on duty benefits to buyers, fulfilling unjust enrichment requirements. The Tribunal emphasized that duty is levied on the manufacturer, not subsequent buyers, and held that subsequent discounts not known at the time of goods removal may not be legally deducted from assessable value. The Commissioner (Appeals) introducing new considerations beyond the show-cause notice was deemed improper. en-us Fri, 05 Jun 2015 00:00:00 +0530 Sat, 20 Feb 2016 10:11:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271881 The Tribunal allowed the appeal, granting the refund of duty to the appellants. The issuance of credit notes and quantitative discounts to distributors was deemed sufficient to pass on duty benefits to buyers, fulfilling unjust enrichment requirements. The Tribunal emphasized that duty is levied on the manufacturer, not subsequent buyers, and held that subsequent discounts not known at the time of goods removal may not be legally deducted from assessable value. The Commissioner (Appeals) introducing new considerations beyond the show-cause notice was deemed improper. Case-Laws Central Excise Fri, 05 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271881