2023 (7) TMI 1061

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....rovisional assessment. 2. Shri Mehul Jivani, learned Chartered Accountant appearing on behalf of the appellant submits that there is no dispute that the excess payment was known in advance and accordingly as per the policy, quantity discount was extended to the customer from the depot. He submits that, first the goods were cleared from factory to depot and from there it was sold by giving quantity discount. There is excess payment of duty for which the refund claim was made. He further submits that Commissioner (Appeals) has upheld rejection of refund accepting the view of the Adjudicating Authority that since the appellant have not opted for provisional assessment, refund cannot be granted. It is his submission that merely because the app....

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....objection of the Revenue that since appellant have not followed the provisional assessment refund is not payable, we find that this issue is no longer res-integra as in the appellant's own case this Tribunal has taken a view that merely because the assessee has not followed the provisional assessment, admittedly the excess payment of duty must be refunded to the assessee. The said order of this Tribunal is reproduced below:- "4. We have carefully considered the submission made by both sides and perused the records. We find that the appellant have made excess payment of duty on account of discount. The discount was given at the time of sale of the goods from the depot. There is no dispute about the nature and quantum of discount. The remov....

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.... High Court of Madhya Pradesh in the case of M/s. Godrej Consumers Products Ltd - 2019 (5) TMI 222 that merely because the appellant have not followed the provisional assessment, the methodology adopted for adjustment of excess payment of duty cannot be questioned. Therefore, even though the appellant have not opted for the provisional assessment, the admitted excess payment of duty has to be refunded to them. 4.2 As regard the principle of unjust enrichment the appellant have submitted the Chartered Accountant Certificate and JV Entries whereby it is established that the incidence of duty for which the refund was sought for has not been passed on. 5. In view of our discussion and finding the appellant is prima facie entitled for the re....