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2009 (6) TMI 772 - AT - Central ExciseValuation (Central Excise) - Discount on turnover - Para 9 of the Circular dated 13-6-2000 - Held that: - the appellants had issued a circular to all the dealers about availability of discount on Mar. 15, 2003, which shows that the turnover discount and its quantum was known to both dealers and the appellants - perusal of Para 9 of the Circular dated 13-6-2000 also shows that the last two lines which required provisional assessment to be resorted to and department to be informed were basically procedural. It is not the case of the department that because such non-intimation or provisional assessment was not requested for, the department has not been able to arrive at the correct assessable value. Department has also not examined whether the discount has been passed on or not. Further, the requirement of provisional assessment and intimation are not prescribed by statute. We also note that it is a case where provisional assessment was not resorted to and department was not informed, the appellant can not be denied the benefit of deduction of turnover discount which is admissible discount as per the provisions of Section 4 - matter remanded to the Original Adjudicating Authority, who shall examine the refund claim and eligibility of the appellants for refund to arrive at exact amount admissible and also to examine the aspect of unjust enrichment - appeal allowed by way of remand.
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