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Central Excise - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Refund - quantity discount given to their wholesale dealers as ...

Case Laws     Central Excise

September 28, 2017

Refund - quantity discount given to their wholesale dealers as an incentive, by way of credit notes - the nature of quantity discount, albeit given post clearances, was very much known to the buyers - refund to be allowed but credited to into Consumer Welfare Fund on the ground of Unjust enrichment.

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