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2019 (2) TMI 1169 - AT - Central ExciseRefund claim - certain discounts allowed on the goods on clearance from the depot - contention of the department was that the appellant did not provide the details of the discounts passed on and that they could not produce evidence/documents to indicate the quantity of discounts passed on - unjust enrichment - Held that:- On perusal of the invoices, it is seen that the duty has been paid at the time of clearance from the factory. The discounts are pre-notified to their customers and have been passed on as evidenced from the invoice and accounts. The certificates given by the Chartered Accountant, who also indicate the discounts have been passed on and wherever duty was liable to be refunded, the same has been shown as receivable in the books of accounts - the appellants have adhered to the requirements of provisions related to valuation of goods under Central Excise Act, 1944 and made there under. Refund cannot be denied on this ground - appeal allowed - decided in favor of appellant.
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