https://www.taxtmi.com/caselaws?id=331109 The Tribunal allowed the appeal of cement manufacturers, setting aside the rejection of their refund claim for excise duty paid on discounts passed to dealers. The decision was based on findings that duty was initially paid on a higher value, making the claim valid. The failure to opt for provisional assessment did not affect eligibility for refund as the claim was filed within the time limit. The unjust enrichment allegation was dismissed as the duty burden was not passed on to buyers, entitling the manufacturers to the refund. en-us Fri, 29 Jan 2016 00:00:00 +0530 Fri, 12 Aug 2016 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331109 The Tribunal allowed the appeal of cement manufacturers, setting aside the rejection of their refund claim for excise duty paid on discounts passed to dealers. The decision was based on findings that duty was initially paid on a higher value, making the claim valid. The failure to opt for provisional assessment did not affect eligibility for refund as the claim was filed within the time limit. The unjust enrichment allegation was dismissed as the duty burden was not passed on to buyers, entitling the manufacturers to the refund. Case-Laws Central Excise Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331109