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2018 (7) TMI 416 - AT - Central ExciseRefund claim - Valuation - inclusion of discount amount in assessable value - Held that:- The appellant had allowed performance based discounts to its buyers by way of cash discount, Turn over discount, special discount, etc. as per their sales policy. The appellant had extended such discounts vide cheques which established that the duty against which the refund applications had been filed had been paid by the appellant and had not been passed on to any other person under Rule 12B read with Section 11B of the Central Excise Act, 1944 - the concerned Range Officers had certified the discount amounts that had been passed to the buyers vide their verification reports. The appellate authority had observed on the earlier occasion that the discount has been passed on to the dealers which were not challenged by the Revenue in the earlier occasion. So, the Adjudicating Authority had rightly sanctioned the refund on the basis of the findings of the Commissioner (Appeals) in earlier Order-in-Appeal. Appeal allowed - decided in favor of appellant
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