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TMI Blog2014 (8) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... of vehicles on account of clearance of old stocks/prompt payment. The fact of discount was known to the customers before clearance of the vehicles. The system was that the appellant had to issue the invoice for gross value of the vehicle. In case of old stock, credit notes was given immediately to the customers of prompt payment discount already announced by the appellant and in case of discount, the percentage of discount was known to the customer in advance as how much discount will be given to the appellant. The appellant issued invoices of the gross amount and thereafter issued credit note on the discount applicable against each clearance. The discount amount was having the components of duty paid by the appellant, therefore, they file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am Processors (Bhilwara) Ltd. 1994 (71) ELT 989 (tri.) which has been confirmed by the Apex Court shall prevails. He further submits that the observation of the lower authority that the appellants are not entitled for refund claims is not correct as per the decision in the case of The AP Paper Mills Ltd. Therefore, they are entitled for the refund claim. 4. On the other hand, the learned A.R. strongly opposes the contention of the learned Advocate and submits that in this case the duty has been paid by the appellant at the time of clearance of the vehicles. In this case, bar of unjust enrichment is applicable as held by this Tribunal in the case of Sangam Processors (Bhilwara) Ltd. (supra) which has been affirmed by the Hon'ble Apex Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ituation, the claim of the appellant is that duty component in the discount has not been passed on the dealers as the amount of discount has been credited in the account of dealers. Similar situation came up before the Hon'ble High Court of Madras in the case of Addison & Co. wherein the Hon'ble High Court held that where the entitlement discount has already known to the buyers, in that case, if discount is given by way of credit note, the bar of unjust enrichment is not applicable but the said decision has been challenged before the Hon'ble Apex Court and there is no stay of the operation of decision of the Hon'ble High Court of Madras. Therefore, the decision of the Hon'ble High Court is still in force. I further gone ..... X X X X Extracts X X X X X X X X Extracts X X X X
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