https://www.taxtmi.com/caselaws?id=87896 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. en-us Mon, 15 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 16:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87896 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. Case-Laws Central Excise Mon, 15 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87896