https://www.taxtmi.com/caselaws?id=42701 The court dismissed the petition, ruling that the Petitioners were not entitled to the deduction for the "Surprise Incentive" as it did not qualify as a trade discount under the Central Excises and Salt Act. Additionally, the court denied the refund claim for excise duty due to being time-barred and the principle against unjust enrichment, as the Petitioners had already recovered the excise duty from their customers. The court discharged the Rule with costs, affirming that the Petitioners were not entitled to either claim. en-us Wed, 24 Apr 1985 00:00:00 +0530 Mon, 11 Dec 2017 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42701 The court dismissed the petition, ruling that the Petitioners were not entitled to the deduction for the "Surprise Incentive" as it did not qualify as a trade discount under the Central Excises and Salt Act. Additionally, the court denied the refund claim for excise duty due to being time-barred and the principle against unjust enrichment, as the Petitioners had already recovered the excise duty from their customers. The court discharged the Rule with costs, affirming that the Petitioners were not entitled to either claim. Case-Laws Central Excise Wed, 24 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42701