https://www.taxtmi.com/caselaws?id=53491 Refund of duty on quantity discount was maintained where final assessment was not established and the discount was granted at the time of sale, so the provisional assessment requirement for later-ascertainable discounts did not apply. The refund was also not defeated by unjust enrichment because a chartered accountant's certificate and the record showed that the duty incidence had not been passed on to buyers, and Revenue did not rebut that evidence. The order allowing refund was upheld on both grounds. en-us Tue, 05 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 15:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53491 Refund of duty on quantity discount was maintained where final assessment was not established and the discount was granted at the time of sale, so the provisional assessment requirement for later-ascertainable discounts did not apply. The refund was also not defeated by unjust enrichment because a chartered accountant's certificate and the record showed that the duty incidence had not been passed on to buyers, and Revenue did not rebut that evidence. The order allowing refund was upheld on both grounds. Case-Laws Central Excise Tue, 05 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53491