https://www.taxtmi.com/caselaws?id=363108 Refund of Central Excise duty was held not to be barred by unjust enrichment where the assessee's sales policy provided performance-based discounts, including cash, turnover and special discounts, granted through cheques or debit notes. The duty had been paid on the factory gate price excluding the discount component, and Range Officer verification reports supported that the discount amounts were passed on to buyers while the incidence of duty was not. The claims were also within limitation, and the Revenue had not disturbed earlier findings on passing on of discounts. The refund was therefore allowed. en-us Fri, 25 May 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363108 Refund of Central Excise duty was held not to be barred by unjust enrichment where the assessee's sales policy provided performance-based discounts, including cash, turnover and special discounts, granted through cheques or debit notes. The duty had been paid on the factory gate price excluding the discount component, and Range Officer verification reports supported that the discount amounts were passed on to buyers while the incidence of duty was not. The claims were also within limitation, and the Revenue had not disturbed earlier findings on passing on of discounts. The refund was therefore allowed. Case-Laws Central Excise Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363108