https://www.taxtmi.com/caselaws?id=72796 Refund claims cannot be used to bypass an approved price-list or classification/value approval that was not appealed, because the proper remedy is to challenge that approval directly; the refund route is confined to excess duty paid on the approved basis or to assessment error. On the trade discount issue, the declared price-lists and supporting records did not clearly and consistently establish a contemporaneous quantitative or other trade discount for the goods, and a later shift from selling expenses to discount required fresh material that was not available. The refund claims therefore failed on both grounds, and the dismissal was sustained. en-us Tue, 20 Jan 1987 00:00:00 +0530 Wed, 25 May 2011 11:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72796 Refund claims cannot be used to bypass an approved price-list or classification/value approval that was not appealed, because the proper remedy is to challenge that approval directly; the refund route is confined to excess duty paid on the approved basis or to assessment error. On the trade discount issue, the declared price-lists and supporting records did not clearly and consistently establish a contemporaneous quantitative or other trade discount for the goods, and a later shift from selling expenses to discount required fresh material that was not available. The refund claims therefore failed on both grounds, and the dismissal was sustained. Case-Laws Central Excise Tue, 20 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72796