https://www.taxtmi.com/caselaws?id=783462 CESTAT allowed the appeal, setting aside the impugned order and granting refund of excess central excise duty paid on account of pre-known cash and turnover discounts. It held that the appellant had effectively refunded the duty component to its buyers/dealers through credit notes, demonstrating that the incidence of duty was not passed on, thereby overcoming the bar of unjust enrichment. The Tribunal noted that the dealers were unregistered and thus incapable of availing Cenvat credit or passing on duty to consumers. CESTAT further held that the appellant ought to have been permitted provisional assessment under Rule 7 of the Central Excise Rules, 2002. en-us Tue, 16 Dec 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783462 CESTAT allowed the appeal, setting aside the impugned order and granting refund of excess central excise duty paid on account of pre-known cash and turnover discounts. It held that the appellant had effectively refunded the duty component to its buyers/dealers through credit notes, demonstrating that the incidence of duty was not passed on, thereby overcoming the bar of unjust enrichment. The Tribunal noted that the dealers were unregistered and thus incapable of availing Cenvat credit or passing on duty to consumers. CESTAT further held that the appellant ought to have been permitted provisional assessment under Rule 7 of the Central Excise Rules, 2002. Case-Laws Central Excise Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783462