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2017 (1) TMI 655 - AT - Central ExciseRefund claim - unjust enrichment - discount - The customer while making the payment deducts the applicable cash discount and so far as quantity discount is concerned, the appellant raises credit note based on the total quantity lifted, if the target quantity is achieved - rejected on the ground that the duty has been passed on to the buyer as the credit note has been issued subsequent to the raising of invoice - Held that: - this issue is no more res integra in view of the recent decision of the Hon’ble Supreme Court of India in the case of Commissioner of Central Excise vs. Addison and Company Ltd. [2016 (8) TMI 1071 - SUPREME COURT], where it was held that the Assessee is entitled for filing a claim for refund on the basis of credit notes raised by him towards turnover discount. The case needs to be remanded back to the original authority to determine whether the principle of unjust enrichment is applicable or not - appeal allowed by way of remand.
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