https://www.taxtmi.com/caselaws?id=32294 Refund of excise duty on free units and trade discount was treated as admissible where the scheme was pre-declared, duty had been paid at the factory stage on the full quantity, and later depot invoices showed only a composite commercial price. The absence of a separate break-up of basic value and duty in those invoices did not, by itself, prove that the duty burden had been passed on. As the record did not establish unjust enrichment, the deduction relatable to free units and trade discount was allowed and the refund was sustained. en-us Thu, 01 May 2008 00:00:00 +0530 Thu, 05 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32294 Refund of excise duty on free units and trade discount was treated as admissible where the scheme was pre-declared, duty had been paid at the factory stage on the full quantity, and later depot invoices showed only a composite commercial price. The absence of a separate break-up of basic value and duty in those invoices did not, by itself, prove that the duty burden had been passed on. As the record did not establish unjust enrichment, the deduction relatable to free units and trade discount was allowed and the refund was sustained. Case-Laws Central Excise Thu, 01 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32294