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2014 (12) TMI 158 - AT - Central ExciseDenial of refund claim - Quantity discounts given to dealers of Motor Vehicles at the end of the calendar year - incidence of duty refunded to the dealer through credit notes - Unjust enrichment - The actual quantum of discount was known only after completion of the calendar year - Held that:- Refund not affected by unjust enrichment - ruling of Hon’ble Madras High Court in the case of Addison & Co. [2000 (11) TMI 146 - HIGH COURT OF JUDICATURE AT MADRAS] is good law. No stay have been given by the Hon’ble Apex Court [2002 (11) TMI 768 - Supreme Court of India]. Further the Hon’ble Andhra Pradesh High Court in order [2014 (3) TMI 671 - ANDHRA PRADESH HIGH COURT] have followed Addison & Co. I also find that the facts of present appeal are common with the facts of the Addison & Co. (supra) - Decided in favour of assessee.
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