9911796707
TMI Blog2014 (8) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... as failed to pass the bar of unjust enrichment - Held that:- discount given by the appellant to their dealers regarding clearance of old stocks/prompt payment were in the knowledge of the dealers before the clearance of the vehicle, is not in dispute. The appellant was having a system that he invoices are to be raised on the pre-discounted assessable value of the vehicle and if any discount is entitled to the dealer that will be passed on to the dealers by way of credit notes. In that situation, 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. where the entitlement discount has already known to the buyers, in that case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y component in discounts given by them before the concerned authorities. The refund claims were allowed but transferred to the Consumer Welfare Fund holding that the appellant has failed to pass the bar of unjust enrichment. Aggrieved by the said order, the appellant is before me. 3. The learned Consultant for the appellant submits that the availment of discount by the buyers was known to the buyers prior to clearance of the vehicles. These discounts have been given to the buyers as per the schemes given by the appellant from time to time. Therefore, as the discount which was already known to the customers in advances, the issuance of credit note for discount is sufficient to prove that they have passed the bar of unjust enrichment. He fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat in the case of Grasim Industries Ltd. vs. CCE - 2011 (271) ELT 164 (SC) the same principle has been laid down by the Hon'ble Apex Court. Thereafter, in the case of CCE v. Oriental Textile Processing Co. (P) Ltd. - 2012 (276) ELT 257 (Tri.), this Tribunal has followed the principle law laid down by the Hon'ble Apex Court and held that mere issuance of credit/debit notes subsequent to collection of duty in terms of invoices issued at the time of sale of goods, cannot discharge burden of unjust enrichment. He further submits that in this case, the discount was given to the dealers after clearance of the vehicles in question. In fact, the dealers have sold the vehicles to the actual user and the appellant has failed to prove that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon by the learned A.R., all these cases have been considered by the Hon'ble High Court of Andhra Pradesh and thereafter the Hon'ble High Court relying on the decision of Addison & Co. (supra) held that in a situation, the entitlement of the discount is already known to the buyer. In such a situation bar of unjust enrichment is not applicable. Apart from that in this case the appellant has shown the amount of duty refunded to them in the balance sheet as Receivable and got the confirmation from the dealers that they have received the credit of the discount through Credit Notes. 7. In these circumstances, I hold that the appellant has been able to pass on the bar of unjust enrichment. Therefore, the appellant is entitled for ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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