2012 (6) TMI 396

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..... passed on cash discount and performance based discount by issuing credit notes half yearly to their dealers. Claims have been rejected on the ground that appellant did not produce any evidence to show that there was no unjust-enrichment. 2. Today when the matter came up for hearing no body is present on behalf of the appellant. However, written submission have been received and the submissions m .....

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..... itted that the performance based discounts can only be ascertained at the end of the half year and immediately on such ascertainment credit notes were issued.   (iii) The appellants have passed the benefit of discount, which is inclusive of duty, to their customers. Thus the burden of duty is not passed to the customers as credit for the duty amount is also included in the credit notes. The .....

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..... rectly observed that there is no evidence to show that this cash discount and performance discount had been passed on to the ultimate customers. Therefore, there was unjust-enrichment in the hands of seller. Further, no evidence in the form of Chartered Accountant statement or balance sheet has been produced to show that this benefit had actually been passed on and there is no unjust-enrichment, a .....

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