Supreme Court of India
Commissioner of Central Excise, Madras v. M/s. Addison & Co. Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the above find in gs, the judgment of the High Court is liable to be set aside.
Judgment, page 20
From the headnote
Central Excise Act, 1944: s.11- 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 of each invoice - ·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- (2), proviso - Word 'buyer' - Connotation of- Held: plain
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