Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 798 - AT - Central ExciseRefund claim - discount - unjust enrichment - denial on the ground that the appellant has claimed discount retrospectively and therefore they were not eligible for said refund - Held that: - Hon'ble Supreme Court has held in the case of Purolator India Ltd. Versus Commissioner of Central Excise, Delhi-III [2015 (8) TMI 1014 - SUPREME COURT] that the transaction value should be known at the time of removal - in the instant case the duty incidence has been passed on to the customers, before 19/01/2004 and the discounted value shall be admissible only with effect from 19/01/2004 - we remand this case back to Original authority for the period subsequent to 19/01/2004. We also hold that the appellant will be entitled for refund & interest on the refund with effect from 19/01/2004 as admissible in the law - appeal allowed by way of remand.
|