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TMI Blog2015 (9) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... age of refund of the differential amount, that certain controversy has arisen. - The manufacturer was found to have collected the amount, representing the excise duty and when the question of refund on the basis of an order passed in the appeal arose, the plea as to unjust enrichment was taken into account. Once the manufacturer has collected the component of excise duty, refund on account of the adjudication at a subsequent stage was found to be linked with the feasibility of passing on the benefit to the end customer. Such a situation does not obtain in the instant case. The trade discount was given to a wholesaler and not in the course of any retail sale. Further, it was paid at the prescribed point of sale, namely, at the stage of remov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f passing final order of assessment, the appellant submitted price declarations as required under Rule 173C of the Rules and RT 12 returns under Rule 173(4). On a verification of the facts and figures furnished by the appellant, the Deputy Commissioner passed an order dated 31-5-2002, taking the view that the discounts claimed by the appellant are allowable. Based upon the final order of assessment, the appellant submitted a claim for refund of the differential amount. On receipt of the same, the Deputy Commissioner issued a show cause notice dated 24-12-2002 requiring the appellant to explain as to why, the claim for refund be not disallowed on the ground that trade discounts were given after the clearance of the goods; and thereby, it doe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant and Sri V. Gopala Krishna Gokhale, learned counsel for the respondent. 6. Section 4 of the Act, as it stood at the relevant point of time, provided for the manner in which the excise duty is to be levied. Ascertainment of the value of the manufactured goods is one of the important steps. The provision took into account, not only the cost of the production but also the discounts, which the manufacturer may have given to the wholesale dealers. As regards the point of levy of duty, despatches from the depot were also recognised, in addition to the despatches from the place of manufacture. 7. In the instant case, the order of provisional assessment was made on 13-2-1995 and Excise duty so determined was paid. At the stage of pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... linked with the feasibility of passing on the benefit to the end customer. Such a situation does not obtain in the instant case. The trade discount was given to a wholesaler and not in the course of any retail sale. Further, it was paid at the prescribed point of sale, namely, at the stage of removal of goods from the place of manufacture as well as the depot, in favour of the wholesaler. The order passed by the Deputy Commissioner on 30-12-2002 in this behalf, became final. 10. The hurdle in the context of refund, namely, identification of the end customer from whom the component of excise duty does not arise in this case. The particulars furnished under Rules 173C and 173G contained the names of the persons who were extended the trade ..... X X X X Extracts X X X X X X X X Extracts X X X X
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