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2015 (3) TMI 1223 - HC - Central ExciseRefund - Excess payment of duty due to discounts - Held that: - As regards the Revenue's contention that the discounts are always relatable to value and not to duty, we find no merits. Admittedly, the discounts would be relatable to value only but would be having effect on the quantum of duty. If the discounts are given, the value would be lowered resulting in assessees' liability to pay reduced duty in which case, if the assessee has paid back the excess duty to the customers, he would be entitled to the refund of the same. Unjust enrichment - Held that: - provisions of unjust enrichment are not applicable to the present case since the duty of excise claimed to be excess paid in the instant appeal has been credited back to the buyers account by the appellant by way of issuing the credit notes. However, the adjudicating authority shall allow the refund of duty, as admissible, after due verification of all the credit notes and relevant accounting ledgers to ascertain that burden of duty has not been passed on by the appellant to their customers. Appeal dismissed - decided against Revenue.
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