CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH- COURT NO. I Excise Appeal No. 55354 of 2023 (Arising out of Order-in-Appeal No. IND-EXCUS-000-APP-99 TO 106-2022-23 dated 28.02.2023 passed by the Commissioner (Appeals), Customs CGST & Central Excise, Indore, Madhya Pradesh)

M/s. Bridgestone India Pvt Ltd .…Appellant Plot No. 12, Kheda Growth Centre, Pithampura, District Dhar, Madhya Pradesh Versus Commissioner, Central Goods & Service Tax, .…Respondent Ujjain

29, GST Bhavan, Administrative Area, Bharatpuri, Ujjain, Madhya Pradesh-456010 WITH E/55123/2023 E/55124/2023 E/55125/2023 E/55127/2023 E/55128/2023 E/55129/2023 E/55304/2023 APPEARANCE:

Shri Kamal Sawhney, Shri Deepak Thackur and Ms. Aakansha Wadhwani, Advocates for the Appellant Shri R.K. Mishra, Authorised Representative for the Department CORAM:

HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

DATE OF HEARING/ DECISION: January 27, 2026 FINAL ORDER NO’s. 50184-50191/2026 JUSTICE DILIP GUPTA M/s Bridgestone India Pvt Ltd¹ has filed all these eight appeals to assail the order dated 28.02.2023 passed by the Commissioner (Appeals) by which all the eight appeals filed by the appellant against the order dated 30.09.2021 passed by the Assistant Commissioner were dismissed.

1 the appellant

2. The period of dispute and the refund/ recovery amount involved in all the eight appeals is contained in the following chart:

S.No. Period Amount Refund/Recovery Appeal No.

1. October 2011 to 37,44,226/- Recovery for cash E/55354/2023 June 2012 amount

2. July 2016 to 81,78,390/- Refund E/55123/2023 September 2016

3. October 2016 to 78,37,729/- Refund E/55129/2023 December 2016

4. January 2017 to 58,21,966/- Refund E/55127/2023 March 2017

5. April 2017 to June 39,23,495/- Refund E/55124/2023

2017

6. July 2016 to 45,85,846/- Recovery for cash E/55034/2023 September 2016 amount October 2016 to 39,39,434/-

December 2016

7. January 2017 to 31,47,028/- Refund E/55128/2023 March 2017

8. April 2017 to June 30,18,502/- Refund E/55125/2023

2017

3. The appellant is engaged in the manufacture and sale of tyres. During the period of dispute, the appellant charged central excise duty on the tyres supplied to its dealers who subsequently sold it to the customers. As a business practice, after completion of sale to the dealers, basis certain pre-defined criteria, discounts were given to such dealers by way of credit notes. As excise duty was paid by the appellant on the original invoice value, without reducing the discount, the appellant used to file refund claim of that portion of excise duty which pertains to the credit note. For example, the original invoice of Rs. 1,000/- on which Rs. 100/- was paid as excise duty; subsequently, the dealer is eligible for a discount of Rs. 100/- then the appellant raised a credit note reducing the value by Rs. 100/- and excise duty by Rs. 10/-. This Rs. 10/-, which forms part of the credit note, was sought as refund by the appellant.

4. In addition to the above, there were cash discounts wherein the value and corresponding excise duty was reduced on the invoice itself while selling the goods to the dealers. As excise duty was paid on the full value at the time of removal of goods from the factory, the balance was sought as refund. For example, at the time of removal of goods, the appellant treated the transaction value of Rs. 1,000/- on which Rs. 100/- was paid as excise duty. Subsequently, while selling the same goods to the seller, a cash discount of Rs 100/- was given, then Rs.

10/- is the excise duty which becomes refundable out of Rs. 100/-.

5. As would be seen from the Chart, Excise Appeal No. 55354 of 2023 and Excise Appeal No. 55034 of 2023 which are at serial no. 1 and serial no. 6 relate to recovery of the cash amount. While the former Excise Appeal relates to the period from October 2011 to July 2011, the latter Excise Appeal relates to the period from July 2016 to December 2016. The remaining six Excise Appea