Cash discount refund cannot be denied merely for depot sales or omission from the price list.

Refund of duty attributable to cash discount could not be denied merely because the goods were routed through depots and the discount was not shown in the price list, where the department did not dispute that the discount formed part of the trade practice and was available to buyers. The factual basis for the refund claim remained unchallenged, so the omission from the price list was not treated as a bar to relief. The refund claim was therefore maintainable, and the departmental challenge failed; the order granting consequential refund relief was sustained.

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Issues: Whether refund of duty attributable to cash discount could be denied because the sales were routed through depots and the discount was not claimed in the price list.

Analysis: The goods were removed from the factory to sales depots and sold from there. The department did not dispute that the cash discount was part of the trade practice or otherwise available to buyers. Non-mention of the discount in the price list, by itself, was not treated as a bar to refund where the factual basis of the claim was not challenged.

Conclusion: The refund claim was maintainable and the departmental appeal failed.

Final Conclusion: The order granting consequential relief on refund was sustained and the departmental challenge was rejected.

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