https://www.taxtmi.com/caselaws?id=334218 The Supreme Court clarified that an Assessee can claim a refund based on credit notes for discounts issued, emphasizing the burden on the manufacturer to prove that the duty incidence was not passed on until the goods reach the end user to avoid unjust enrichment. The case highlighted the necessity for manufacturers to demonstrate nil unjust enrichment, especially in transactions involving multiple intermediaries. The matter was remanded to the Assessing Officer for a determination on the refund issue, with the Appellant given the opportunity to establish no undue enrichment following the Supreme Court's guidelines. en-us Wed, 26 Oct 2016 00:00:00 +0530 Mon, 21 Aug 2017 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334218 The Supreme Court clarified that an Assessee can claim a refund based on credit notes for discounts issued, emphasizing the burden on the manufacturer to prove that the duty incidence was not passed on until the goods reach the end user to avoid unjust enrichment. The case highlighted the necessity for manufacturers to demonstrate nil unjust enrichment, especially in transactions involving multiple intermediaries. The matter was remanded to the Assessing Officer for a determination on the refund issue, with the Appellant given the opportunity to establish no undue enrichment following the Supreme Court's guidelines. Case-Laws Central Excise Wed, 26 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334218