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    Central Excise

    Refund - quantity discount given to their wholesale dealers as...

    Refund on Wholesale Discounts Approved; Directed to Consumer Welfare Fund Due to Unjust Enrichment Concerns.

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    Central ExciseSeptember 28, 2017Case LawsAT

    Refund - quantity discount given to their wholesale dealers as an incentive, by way of credit notes - the nature of quantity discount, albeit given post clearances, was very much known to the buyers - refund to be allowed but credited to into Consumer Welfare Fund on the ground of Unjust enrichment.

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