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Central Excise - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Refund - discount given to their customers on the sale of ...


Unjust Enrichment Principle Doesn't Apply to Discounts Given via Credit Notes for Vehicle Sales.

August 19, 2014

Case Laws     Central Excise     AT

Refund - discount given to their customers on the sale of vehicles on account of clearance of old stocks/prompt payment - if discount is given by way of credit note, the bar of unjust enrichment is not applicable - AT

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