2018 (3) TMI 761

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... il Marketing Companies (OMCs). After sale and receipt of payment further discount  was given  for which credit note was issued to the customers in respect of excise duty attributed  to the discount for which  the credit  note was issued. Appellant claimed the refund.  Both the lower authorities  have rejected the  refund  holding that any discount  .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t submits that discount after clearance of the goods was passed on  as per the agreement entered into between appellant and OMCs, therefore  policy of discount  was already on public domain.  He  further submits that  the excise duty in respect of  credit  note was not passed on  to any person as the same was  returned to the  customers by way .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lant.  However, important issue to be decided for the refund of excess paid duty is whether  the amount of duty even though returned  to the OMCs whether the same was passed on to the further customers.  This aspect has not been  gone into  by any of the lower authority.  In the identical set of facts in the appellant own case this Tribunal  had remanded the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X