https://www.taxtmi.com/caselaws?id=797430 Refund of excess excise duty arising from pre-declared cash and turnover discounts is not barred by unjust enrichment where the discount schemes were disclosed before clearance, though the precise discount quantum was determined later. Cum-duty credit notes passed the agreed discounts to dealers, while provisional assessment permitted adjustment of duty attributable to those discounts. Chartered Accountant and dealer certificates established that the duty incidence was not passed to dealers or buyers and was borne by the assessee. The claimed refund of excess excise duty is therefore available. en-us Thu, 20 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797430 Refund of excess excise duty arising from pre-declared cash and turnover discounts is not barred by unjust enrichment where the discount schemes were disclosed before clearance, though the precise discount quantum was determined later. Cum-duty credit notes passed the agreed discounts to dealers, while provisional assessment permitted adjustment of duty attributable to those discounts. Chartered Accountant and dealer certificates established that the duty incidence was not passed to dealers or buyers and was borne by the assessee. The claimed refund of excess excise duty is therefore available. Case-Laws Central Excise Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797430