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TMI Blog2018 (10) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... pment manufacturers as well as in the replacement market i.e. for general sale in the market. The appellant clears tyres from its manufacturing plant on payment of Central Excise duty on the transactional value to its various dealers in the market. As per the marketing policy of the appellant, they provide various types of quantity discount to the dealers on the periodic basis and such discounts are properly notified to the dealers in the beginning of each quarter of the financial year. In all the cases, initially the appellant paid central excise duty at the time of clearance from its manufacturing plant on the standard price at which such tyres were sold from the depots to the dealers. Once the dealer has achieved the required quantity sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yres and the trade discounts / quantity discounts were offered to their buyers as per normal trade practice. Later on by issuing the credit notes as per the marketing strategy of the appellant assessee the benefit of reduced price was passed down to their buyers. It has also been contended that since the benefit of reduced price has been passed on to the subsequent buyer in the form of reduced price and therefore, the burden of excise duty has not been being passed down to the customers and the burden of excess payment of central Excise duty on the discounted amount from the transactional value from the initial transactional value is being borne by the appellant assessee himself. It has further been argued that as per the books of accounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se refund is being claimed has been borne by them and has not been passed on by them to their customers." 4. The learned advocate has also taken us through certain invoices by which he has tried to establish that the trade discount, quantity discounts given by them has also been passed down to the further customers by their dealers and therefore, there is no question of unjust enrichment and the benefit of reduced price has also been passed on to the ultimate customers of their product. 5. Learned Departmental Representative has reiterated the finding of the Order in Appeal. 6. We have heard both the sides. We find that this issue has also came up before this Tribunal in the appellant-assessee's own case for the previous period reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein under the head of other Current Assets, the appellant assessee had declared cenvat credit receivable. Thus, it can be seen that the appellant has been keeping the provision of such refund in his books of accounts which also proves the transparency in the transaction of the assessee. In view of the above, we are of the view that the burden of duty has not been passed down to the customers by the appellant assessee and same has been borne by the appellant assessee themselves and therefore, they are certainly entitled for refund of excess duty excess paid by them on the discount amounts returned by them to the dealers in the form of credit notes. While confirming the above opinion, we also take shelter of Hon'ble Supreme Court decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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