2015 (3) TMI 1223

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....llant. ORDER Heard Sri Ashok Singh, learned counsel for the appellant. 2. This central excise appeal has been filed by the Commissioner of Central Excise and Service Tax, Ghaziabad against the Final Order No. A/53453-53455/2014-EX (DB) dated 21st August, 2014 passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi in Excise Appeal No. 55371 of 2013-EX (D....

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....ragraph nos. 5.5 and 5.6, it has been recorded as follows: "5.5. Thus, in view of the facts available on record and following the ratio of the aforementioned court rulings, I hold that provisions of unjust enrichment are not applicable to the present case since the duty of excise claimed to be excess paid in the instant appeal has been credited back to the buyers account by the appellant ....

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.... merits. Admittedly, the discounts would be relatable to value only but would be having effect on the quantum of duty. If the discounts are given, the value would be lowered resulting in assessees' liability to pay reduced duty in which case, if the assessee has paid back the excess duty to the customers, he would be entitled to the refund of the same. 8. We make it clear that we are ....