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of <h1>Appellate Tribunal allows appeals on refund claims for interest, discount, freight, and octroi. Assessable value, evidence, excess charges reviewed.</h1> <h3>PUNJAB ALKALIES & CHEMICALS LTD. Versus COLLR. OF C. EX., CHANDIGARH</h3> PUNJAB ALKALIES & CHEMICALS LTD. Versus COLLR. OF C. EX., CHANDIGARH - 1998 (99) E.L.T. 589 (Tribunal) The Appellate Tribunal CEGAT, New Delhi heard appeals regarding refund claims on interest on receivables, cash discount, freight, and octroi. The claims were rejected by lower authorities. The Tribunal held that interest on receivables should be deducted from assessable value. Cash discount claim should be reconsidered based on evidence. Refund for excess freight and price reduction after clearance should be examined. Refund for octroi is allowed. The impugned orders were set aside, and cases remanded for fresh decision with the appellant's evidence and hearing. Appeals were allowed.
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