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2017 (1) TMI 799 - AT - Central ExciseRefund claim - discount - unjust enrichment - agreement for discount entered later after transaction took place, on 19/01/2004, and refund sought for the discount on transactions covered during period from 01/12/2003 to 28/02/2004 - rejection on the ground that the discount was not admissible to the appellant - 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 incidents 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 - the appellant will be entitled for refund & interest on the refund with effect from 19/01/2004 - appeal allowed by way of remand.
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