https://www.taxtmi.com/caselaws?id=85733 Turnover discount was deductible from assessable value for excise duty because it was disclosed in the price lists, noted in the remarks column, and was known at or before removal, even though quantified later. Refund relief, however, was confined to the normal limitation period because the prescribed protest procedure under Rule 233B of the Central Excise Rules, 1944 was not followed, so filing price lists under protest did not extend the refund claim beyond limitation. The order was therefore modified to allow refund only to the extent of admissible turnover discount within the limitation period. en-us Thu, 22 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 17:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85733 Turnover discount was deductible from assessable value for excise duty because it was disclosed in the price lists, noted in the remarks column, and was known at or before removal, even though quantified later. Refund relief, however, was confined to the normal limitation period because the prescribed protest procedure under Rule 233B of the Central Excise Rules, 1944 was not followed, so filing price lists under protest did not extend the refund claim beyond limitation. The order was therefore modified to allow refund only to the extent of admissible turnover discount within the limitation period. Case-Laws Central Excise Thu, 22 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85733