https://www.taxtmi.com/caselaws?id=357058 The Tribunal allowed the appeal for reconsideration by the adjudicating authority in a case concerning the refund of excise duty on discounts passed after goods clearance. The Tribunal found that the discount, although provided post-clearance, was known due to a pre-existing agreement with Oil Marketing Companies, making it deductible from the assessable value. The excess excise duty paid on such discount was deemed refundable. However, the issue of unjust enrichment needed examination to verify if the duty amount was passed on to further customers. The matter was remanded for verification to prevent unjust enrichment. en-us Tue, 20 Feb 2018 00:00:00 +0530 Sat, 17 Mar 2018 08:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357058 The Tribunal allowed the appeal for reconsideration by the adjudicating authority in a case concerning the refund of excise duty on discounts passed after goods clearance. The Tribunal found that the discount, although provided post-clearance, was known due to a pre-existing agreement with Oil Marketing Companies, making it deductible from the assessable value. The excess excise duty paid on such discount was deemed refundable. However, the issue of unjust enrichment needed examination to verify if the duty amount was passed on to further customers. The matter was remanded for verification to prevent unjust enrichment. Case-Laws Central Excise Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357058