2011 (3) TMI 985

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.... The dispute in the present appeal relates to refund claim of Rs.11,99,441/- filed by the appellant, who are manufacturer of PP Medicines. It is seen that the said refund claim pertains to the period from 1979 to 1985 and as a reason on account of the on going dispute between the appellant the Revenue as regards the appellant s claim of deduction of trade discounts given to the distributors. It....

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....and Commissioner (Appeals) has observed that it is only in case of provisional assessments, that the unjust enrichment angle is not required to be examined. In as much as in the present appeal the assessments were not provisional, the unjust enrichment angle has to be examined. As such, we note that there is factual dispute on the above issue.   4. Apart from the above, the appellants have....

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....ce = Rs.100/-   Say Break Up Basic Price = Rs. 90/-   and Duty = Rs. 10/-   If full duty of Rs.10/- is recovered the sale price will be Rs.54/- basic price after discount + Rs.10/- duty = Rs.64/-.   Sale price recovered after giving 40% discount on Rs.100/-(+) Basic Rs.54/-   (+) duty Rs.06/-   (=) Rs.60/-   The agree discount was given on du....

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....nsidered and it was held that there being no statutory requirement that commercial invoices should show break up of the value and the duty element not passed on, on account of the quantity discounts, the assessee is entitled to the refund. The said order of the Tribunal stands upheld by the Hon ble High Court of Gujarat vide their order dated 22.10.08, when the appeal filed by the Revenue was reje....