Category: Excise

Excise duty refund for trade-turnover discounts not allowable unless duty passed on to the ultimate consumer – Supreme Court

Excise duty refund for trade-turnover discounts not allowable¬†unless duty passed on to the ultimate consumer ¬†else it would result in unjust enrichment – Supreme Court ABCAUS Case Law Citation: 1004 2016 (08) SC Important Judgments cited: Mafatlal Industries Ltd. and Others Vs. Union of India And Ors., (1997) …