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2018 (3) TMI 761
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....t The appellant sold the goods to Oil Marketing Companies (OMCs). After sale and receipt of payment further discount was given for which credit note was issued to the customers in respect of excise duty attributed to the discount for which the credit note was issued. Appellant claimed the refund. Both the lower authorities have rejected the refund....
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....ng on behalf of the appellant submits that discount after clearance of the goods was passed on as per the agreement entered into between appellant and OMCs, therefore policy of discount was already on public domain. He further submits that the excise duty in respect of credit note was not passed on to any person as the same was ....
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....facie liable to be refunded to the appellant. However, important issue to be decided for the refund of excess paid duty is whether the amount of duty even though returned to the OMCs whether the same was passed on to the further customers. This aspect has not been gone into by any of the lower authority. In the identical set of facts in the appellant....