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2008 (4) TMI 100 - CESTAT NEW DELHIRefund claim were rejected on the ground of unjust enrichment - contention of appellant that the prompt payment discount was known to their customers and the customers who made payment promptly, the payment was made after deducting the discounted amount and the credit notes were issued only to clear the accounts of the distributors in the account books, is acceptable – incidence of duty is not passed to distributor - hence refund is not rejectable
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