2008 (4) TMI 100

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....ppellant. Shri C.S. Rajput, (DR), for the Respondent. [Order per. S.S. Kang Vice President] - The appellant filed this appeal against the common impugned order, whereby the refund claim were rejected on the ground of unjust enrichment. Appellants are engaged in the manufacture of plastic moulded furniture and they were given prompt payment discount to their distributors. In the impugned orde....

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.... Authority held that from the record, it is proved that the distributors of the appellant themselves deducted the amount of said cash discount from the bill amount and subsequently credit notes have been raised to clear up the accounts of the distributors and this fact is also noted by the Commissioner (Appeals) in the impugned order. The contention is that as the incidence of duty has not been pa....

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....tes subsequent to the issuing the invoices, and therefore, the incidence of duty has been passed, as therefore, the principle of unjust enrichment are applicable and the subsequent issuance of credit notes will not help the case of the appellant. 5. We find that in this case the prompt payment discount is given by the appellant to their distributors and the distributors themselves deducted the ....