9911796707
TMI Blog2007 (10) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... ich came to be known at a later date - request for provisional assessment was granted, refund – held by the Commissioner (Appeals) as well as the Tribunal that once it has been proved as a fact that incidence of tax has not been passed on to the consumer then the refund by credit notes has to go back to them only. In such a case the principle of unjust enrichment would not be attracted because th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue-appellant was dismissed vide final order No. 1111 of 2004-NB(A) on 11-10-2004. There are categorical findings recorded by the Commissioner that the assessee-respondent had requested for assessment of their goods on provisional basis in respect of the period from 1-4-2002 to 31-3-2003 on the ground that the quantum of deductions e.g. cash discount, quantity discount and rate difference were not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03 be credited to the Consumer Welfare Fund. The revenue-appellant filed the appeal and the assessee-respondent submitted cross-objections. Placing reliance on its earlier order dated 16-4-2004, it has been held by the Commissioner (Appeals) as well as the Tribunal that once it has been proved as a fact that incidence of tax has not been passed on to the consumer then the refund by credit notes ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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