https://www.taxtmi.com/caselaws?id=786033 Tribunal finality and unjust enrichment were decisive for refund claims of duty on cash and quantity discounts. Where an appellate order granting refund attained finality on appeal, subsequent show cause notices treating the refund as erroneous cannot defeat the refund entitlement. Chartered accountant certificates and dealer affidavits demonstrating that the incidence of duty was not passed on were wrongly rejected by the Commissioner (Appeals); no contrary evidence existed. Consequently, the refund of duty on discounts must be allowed where tribunal decisions are final and evidence shows no passing on of duty. en-us Tue, 27 Jan 2026 00:00:00 +0530 Thu, 05 Feb 2026 09:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786033 Tribunal finality and unjust enrichment were decisive for refund claims of duty on cash and quantity discounts. Where an appellate order granting refund attained finality on appeal, subsequent show cause notices treating the refund as erroneous cannot defeat the refund entitlement. Chartered accountant certificates and dealer affidavits demonstrating that the incidence of duty was not passed on were wrongly rejected by the Commissioner (Appeals); no contrary evidence existed. Consequently, the refund of duty on discounts must be allowed where tribunal decisions are final and evidence shows no passing on of duty. Case-Laws Central Excise Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786033