https://www.taxtmi.com/caselaws?id=348733 The tribunal upheld the lower appellate authority's decision in favor of the respondents, allowing refund claims for quantity discounts given to wholesale dealers. It found that the discounts were eligible for refund as they were known to buyers and passed on, not forming part of the transaction value. The tribunal rejected the department's appeal, holding that the refunds did not amount to unjust enrichment. Instead, it directed the refund amounts to be credited to the Consumer Welfare Fund under the Central Excise Act, partially allowing the revenue appeals. en-us Fri, 15 Sep 2017 00:00:00 +0530 Fri, 29 Jun 2018 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348733 The tribunal upheld the lower appellate authority's decision in favor of the respondents, allowing refund claims for quantity discounts given to wholesale dealers. It found that the discounts were eligible for refund as they were known to buyers and passed on, not forming part of the transaction value. The tribunal rejected the department's appeal, holding that the refunds did not amount to unjust enrichment. Instead, it directed the refund amounts to be credited to the Consumer Welfare Fund under the Central Excise Act, partially allowing the revenue appeals. Case-Laws Central Excise Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348733