Supreme Court · 2016 INSC 621 · Decided 29 August 2016
Commissioner of Central Excise, Madras v. M/S. Addison & CO. LTD.
- Court
- Supreme Court of India
- Citation
- 2016 INSC 621 · [2016] 9 S.C.R. 591
- Case number
- CIVIL APPEAL No. 7906/2002
- Decided
- 29 August 2016
- Bench
- ANIL R. DAVE, AMITAVA ROY, L. NAGESWARA RAO (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11
Headnote
Central Excise Act, 1944: s.11-B and its proviso - Refund - Unjust enrichment - Refund claim in respect of turnover discount on the basis of credit notes - Maintainability of - Held: Maintainable - Turnover discount shall not be disallowed only because they are not payable at the time - ·However, assessee who did not bear the burden of the duty, though entitled to claim deduction on the basis of credit notes raised ·by him towards turnover disCXJunt is not entitled for refund as he would be unjustly enriched. s.ll-B(2), proviso - Word 'buyer' - Connotation of-
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