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2018 (3) TMI 761 - AT - Central ExciseRefund claim - unjust enrichment - Held that: - discount though passed on after removal of the goods but the same was known as per the agreement between appellant and OMCs, therefore discount was deductible from the assessable value - the excise duty paid on such discount was paid in excess which is prima facie liable to be refunded to the appellant - appeal allowed by way of remand.
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