https://www.taxtmi.com/caselaws?id=411679 Refund of excess excise duty on post-clearance trade discounts credited through credit notes was considered not to be barred by unjust enrichment where the discount was an admissible deduction and was supported by a chartered accountant's certificate and dealer certificates. The evidence showed that the incidence of duty on the discounted amount had not been passed on, the dealers were not registered for central excise purposes, and no Cenvat credit issue arose. On those facts, the credit notes were not treated as the sole basis for denying refund, and authorities rejecting refund on credit notes alone were held inapplicable. en-us Wed, 25 Aug 2021 00:00:00 +0530 Wed, 01 Sep 2021 08:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411679 Refund of excess excise duty on post-clearance trade discounts credited through credit notes was considered not to be barred by unjust enrichment where the discount was an admissible deduction and was supported by a chartered accountant's certificate and dealer certificates. The evidence showed that the incidence of duty on the discounted amount had not been passed on, the dealers were not registered for central excise purposes, and no Cenvat credit issue arose. On those facts, the credit notes were not treated as the sole basis for denying refund, and authorities rejecting refund on credit notes alone were held inapplicable. Case-Laws Central Excise Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411679