2025-VIL-2146-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Section 11B(2)(d) of Central Excise Act, 1944 – Payment of excess duty – Entitlement of refund – Appellant is engaged in manufacture of MS Ingots – As per industry practice, Appellant offered various types of discounts to its dealers to boost sale of goods – Appellant claimed refund of excess duty paid on account of cash discount/turnover discount – Assistant Commissioner rejected refund claims filed by Appellant on ground of unjust enrichment – Lower Appellate Authority dismissed appeal filed by Appellant – Whether refund claims filed by Appellant are hit by unjust enrichment in terms of Section 11B(2)(d) of the Act – HELD – Appellant offer various promotional schemes in form of turnover discount, cash discount etc. to its dealers to boost sale of goods and to increase prompt payment from dealers network. Adjudicating Authority admitted fact that Appellant had issued credit notes to buyers or dealers who had avail provisional scheme by way of turnover discount and cash discount. Certificate issued by one of dealer certified that duty incidence had not passed on buyers. Dealers are not registered with Central Excise department, therefore, they cannot take Cenvat Credit of duty paid of goods in question. Consequently, duty cannot be passed on by dealers. Buyers/dealers of Appellant had not borne the duty component. Appellant had passed the bar of unjust enrichment. Appellant is entitled for refund claims filed by them. Impugned order passed by Lower Appellate Authority is set aside – Appeals allowed
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