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2015 (9) TMI 460 - AT - Central ExciseRefund of excess duty - Valuation - deduction of various types of discounts from the assessable value - manufacture of cold rolled Steel Strips/Sheets and Galvanized Plain and corrugated sheets. - Held that:- In any case we find that the Revenue is not disputing the factum of giving of discounts to the customers. The discount policy also was available and was known to the customers at the time of clearance of their final product. The discounts stand actually given when a particular customer attains that goal of quantum of purchase. In such a scenario the Revenue cannot question the assessee, as to why, the discounts stand given to a particular customer. It may not be out of place to mention here that Revenue is not disputing the factum of grant of discount. Even though, the certificates were given subsequently, they related to the relevant period. It is also not being disputed that discount policy was floated by the assessee amongst their customers. As such, non-uploading of the same at the website would not make a difference. Otherwise also, we find that the Tribunal in the remand proceedings has held such discounts to be admissible and does not open to the Revenue to challenge the same in the remand proceedings. Revenue in their memo of appeal have submitted that as the appellant had originally recovered the duty amount from their customers, who might have taken the credit, the provisions of unjust enrichment would apply. They have further pleaded that inasmuch as the discount is always relatable to the value and not to the duty, the recovery of the entire duty from the customers and the grant of refund to the assessee would amount to unjust enrichment of the assessee. We find that the assessee’s customers have taken a categorical stand and have also produced certificates before Commissioner (Appeals) that they are not registered with the Central Excise Department and as such, the question of availing the credit does not arise. If the discounts are given, the value would be lowered resulting in assessees’ liability to pay reduced duty in which case, if assessee has paid back the excess duty to the customers, he would be entitled to the refund of the same. - Refund allowed. - Decided against the revenue.
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