https://www.taxtmi.com/caselaws?id=87912 Interest on receivables was treated as outside assessable value and deductible in computing duty liability, so that claim was accepted. Prompt payment discount and the alleged additional freight deduction required fresh factual examination, and those refund claims were remanded for reconsideration on the evidence. Octroi paid after clearance was held excludible from assessable value and refundable to that extent, subject to consideration of Section 11B of the Central Excise Act, 1944. The orders were set aside and the matters sent back for fresh adjudication after hearing the assessee and allowing evidence. en-us Tue, 23 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 17:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87912 Interest on receivables was treated as outside assessable value and deductible in computing duty liability, so that claim was accepted. Prompt payment discount and the alleged additional freight deduction required fresh factual examination, and those refund claims were remanded for reconsideration on the evidence. Octroi paid after clearance was held excludible from assessable value and refundable to that extent, subject to consideration of Section 11B of the Central Excise Act, 1944. The orders were set aside and the matters sent back for fresh adjudication after hearing the assessee and allowing evidence. Case-Laws Central Excise Tue, 23 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87912