https://www.taxtmi.com/caselaws?id=88136 Turnover discount, if available to all buyers crossing the prescribed turnover threshold and actually granted to eligible buyers, cannot be ignored merely because it was not deducted in the invoice at the time of sale. Where the discount's quantification depends on subsequent turnover and is not ascertainable at invoicing, refusal to recognise it for refund purposes is erroneous. The refund claim had to be examined under the statutory refund framework, and the rejection relatable to turnover discount was set aside with remand for fresh consideration under Section 11B(2) of the Central Excise Act, 1944. en-us Tue, 20 Jan 1998 00:00:00 +0530 Thu, 15 Sep 2011 13:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88136 Turnover discount, if available to all buyers crossing the prescribed turnover threshold and actually granted to eligible buyers, cannot be ignored merely because it was not deducted in the invoice at the time of sale. Where the discount's quantification depends on subsequent turnover and is not ascertainable at invoicing, refusal to recognise it for refund purposes is erroneous. The refund claim had to be examined under the statutory refund framework, and the rejection relatable to turnover discount was set aside with remand for fresh consideration under Section 11B(2) of the Central Excise Act, 1944. Case-Laws Central Excise Tue, 20 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88136