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2017 (3) TMI 292 - AT - Central ExciseRefund claim - excise duty paid on discounts passed on to the dealers and stockists, subsequent to clearances - denial on the ground that the appellant has not resorted to provisional assessment and also for the reason that the refund amount has not passed the test of unjust enrichment - Held that: - The said point was considered by the Tribunal in the appellant's own case [2016 (8) TMI 493 - CESTAT HYDERABAD], where it was held that the appellant paid duty on the value including the discount that is to be allowed and therefore opting for provisional assessment is not required. Unjust enrichment - Held that: - The appellant has produced documents such as Chartered Accountant Certificate, Ledger account as well as the Balance Sheet. The appellant has therefore established that the burden of duty has been borne by the appellant. In view thereof, following the decisions laid in the appellant's own case [2016 (8) TMI 493 - CESTAT HYDERABAD], the appellant is eligible for refund. Appeal allowed - decided in favor of appellant.
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