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2011 (3) TMI 985 - CESTAT, AHEMDABADRefund Claim - deduction of trade discounts given to the distributors - Unjust enrichment - The said refund claims have been sanctioned by the original adjudicating authority but ordered to be deposited in the consumer welfare fund on the ground that the appellants have not been able to establish that the duty has not been recovered by them from their customers - Assessee paid duty under protest and the price lists were also provisional on account of litigation - The Tribunal's decision in the case of CCE Vadodara Vs. Alembic Ltd. (2008 -TMI - 32294 - CESTAT, AHMEDABAD) in which an identical issue was considered and it was held that there being no statutory requirement that commercial invoices should show break up of the value and the duty element not passed on, on account of the quantity discounts, the assessee is entitled to the refund - As such, it deem proper to set aside the impugned order and remand the matter to original adjudicating authority for fresh decision after taking into account the appellant s contentions - The appeal is thus allowed by way of remand.
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