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2023 (7) TMI 1061 - AT - Central ExciseLevy of Excise Duty on quantity discount claimed - refund of excess duty paid due to extending the quantity discount, even if the appellant have not opted for provisional assessment - HELD THAT:- There is no fault in appellant’s giving quantity discount to their customers. Since the goods first cleared from the factory to appellant’s depot, no discount was involved and consequently the quantity discount was given from depot therefore, such discount is not liable to duty. Therefore excise duty paid is clearly refundable. Objection of the Revenue that since appellant have not followed the provisional assessment refund is not payable - HELD THAT:- This issue is no longer res-integra as in the appellant’s own case this Tribunal in SAVITA OIL TECHNOLOGIES LTD VERSUS C.C.E. & S.T. -VAPI [2023 (3) TMI 833 - CESTAT AHMEDABAD] has taken a view that merely because the assessee has not followed the provisional assessment, admittedly the excess payment of duty must be refunded to the assessee. Therefore, the appellant is entitled for refund of excess duty paid due to extending the quantity discount to the customers. However, the factual aspect of correct quantification can be verified by the adjudicating authority, if required - appeal disposed off.
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