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2018 (7) TMI 1521 - CESTAT HYDERABADRefund of duty element payable on the trade discount given to their dealers - whether the assessee is entitled to refund of duty in respect of the trade discounts which he has given subsequent to the clearance of the goods? - Held that:- This refund was rejected by the Assistant Commissioner on merits (not on the grounds of unjust enrichment itself) - As these cases involve the question of valuation, they should appropriately go to the Division Bench, although amounts involved are not large. The Registry is directed to place these before the Division Bench in due course.
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