Refund of Excess excise Duty Eligible on Quantity Discount Extension: CESTAT

Savita Oil Technologies Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Introduction: The Central Excise and Service Tax Appellate Tribunal (CESTAT) of Ahmedabad recently passed a ruling in the case of Savita Oil Technologies Limited Vs Commissioner of Central Excise & ST. The Tribunal declared that Savita Oil Technologies is entitled to a refund on the excess excise duty paid due to extending quantity discounts to customers. Analysis: The appellant, Savita Oil Technologies Limited, had extended quantity discounts to its customers from the depot, resulting in the paym...