https://www.taxtmi.com/caselaws?id=368422 The Tribunal allowed the appeal, granting the appellant a refund of excise duty. It held that the discounts provided to dealers were transparently passed on to end customers, ensuring no unjust enrichment. The Tribunal emphasized that the burden of excise duty was not transferred to customers based on the appellant's business model and financial records. Consequently, the Commissioner (Appeals) decision was overturned, entitling the appellant to the refund with associated benefits. en-us Mon, 30 Jul 2018 00:00:00 +0530 Tue, 09 Oct 2018 06:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368422 The Tribunal allowed the appeal, granting the appellant a refund of excise duty. It held that the discounts provided to dealers were transparently passed on to end customers, ensuring no unjust enrichment. The Tribunal emphasized that the burden of excise duty was not transferred to customers based on the appellant's business model and financial records. Consequently, the Commissioner (Appeals) decision was overturned, entitling the appellant to the refund with associated benefits. Case-Laws Central Excise Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368422