https://www.taxtmi.com/caselaws?id=465336 Excess central excise duty paid on pre-agreed dealer discounts was treated as refundable because the discount was known before clearance of the goods and was reflected in ER-1 returns. Unjust enrichment was not established since the dealers were not registered with the Central Excise Department and had not taken Cenvat credit, so the duty burden was not shown to have been passed on. The objection based on the cited self-assessment decision was held inapplicable on these facts, and refund of the excess duty was allowed. en-us Fri, 23 Feb 2024 00:00:00 +0530 Wed, 17 Dec 2025 21:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465336 Excess central excise duty paid on pre-agreed dealer discounts was treated as refundable because the discount was known before clearance of the goods and was reflected in ER-1 returns. Unjust enrichment was not established since the dealers were not registered with the Central Excise Department and had not taken Cenvat credit, so the duty burden was not shown to have been passed on. The objection based on the cited self-assessment decision was held inapplicable on these facts, and refund of the excess duty was allowed. Case-Laws Central Excise Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465336