https://www.taxtmi.com/caselaws?id=85825 A discount reflected in the price list and subsequently passed to the buyer through a credit note and encashed cheque was treated as actually granted, so it remained deductible from assessable value even though it was not deducted at clearance stage. For clearances made before approval of the price list, the transactions were treated as provisional, and the refund claim was not barred by limitation for the relevant period because the claim was filed within time after approval. The assessee was therefore entitled to refund of duty paid on the discounted value. en-us Tue, 24 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85825 A discount reflected in the price list and subsequently passed to the buyer through a credit note and encashed cheque was treated as actually granted, so it remained deductible from assessable value even though it was not deducted at clearance stage. For clearances made before approval of the price list, the transactions were treated as provisional, and the refund claim was not barred by limitation for the relevant period because the claim was filed within time after approval. The assessee was therefore entitled to refund of duty paid on the discounted value. Case-Laws Central Excise Tue, 24 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85825