TaxTMI 
TaxTMI 
2017 (1) TMI 655
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....ty discount to its customers. Cash discount is given when the payment is received within 10-15 days of the stipulated time as per the pricelist. Quantity discount is based on the total quality lifted by a dealer or by the customer. The quantity to be booked/ordered/lifted for the eligibility to the discount is fixed in advance in the beginning of the year along with rate of discount allowable. The customer while making the payment deducts the applicable cash discount and so far as quantity discount is concerned, the appellant raises credit note based on the total quantity lifted, if the target quantity is achieved. The appellant filed two refund claims along with relevant documents within the time limit laid down in Section 11B of the Act. ....
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....r, we find that the learned Commissioner (A) while dismissing the appeal of the appellant has relied upon his own earlier order in the appellant s own case and the learned Commissioner (A) has reproduced the said findings which are reproduced herein below: "The issue involved in this appeal is that the appellants allow quantity discount, cash discount and dealers discount at the time of setting excisable goods. The exact quantum of these discounts will be known only after lapse of time and are not known at the time of dispatch. Appellants filed refund claims seeking excess duty paid on these discounts, which were allowed after clearance of the goods. The lower authority has rejected the refund claim by relying on the decision of Tribunal ....
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....st enrichment if the said refund is allowed. It was held by the Special Bench of CEGAT, New Delhi by its judgment dated 17.03.1994 in Collector of Central Excise, Madras Vs. Addison & Co. Ltd. that the turnover discount is not an admissible abatement on the ground that the quantum of discount was not known prior to the removable of the goods. In an appeal filed by the respondent-Assessee, this Court by its judgment dated 11.03.1997 in Addison & Co. Ltd. Vs. Collector of Central Excise, Madras (supra) held that the turnover discount is an admissible deduction. This Court approved the normal practice under which discounts are given and held that the discount is known to the dealer at the time of purchase. The Additional Solicitor General subm....