2011 (7) TMI 450

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..... bsp; Per : Mrs. Archana Wadhwa;   The issue involved in the present appeals is deduction of cash discount from the assessable value of the final product. The same stands denied by the lower authorities to the extent that the same does not stand actually availed by the buyers.   2. Both sides agree that the dispute stands covered by the Larger Bench decision of the Tribunal in the case .....

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..... irly agrees that the matter be remanded for examination of unjust-enrichment, to the lower authorities.   4. In view of the above, having settled the legal issue on merits in favour of the assessee, we remand the matter to original adjudicating authority for examining the unjust enrichment angle. All the appeals are disposed of in above manner.   (Dictated and pronounced in the Court)< .....

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