https://www.taxtmi.com/caselaws?id=88490 Refund under the Central Excise Act was considered in relation to duty paid on cash discount, special discount and target discount. Rejection of the refund claim merely because duty had been paid knowingly was found unsustainable, as refund entitlement depends on compliance with the governing refund provisions. Cash discount not actually received by the buyer was treated as a permissible component where the discount scheme was known in trade at clearance and uniformly available. Target discount also did not justify rejection on the reasons adopted below, as it was not shown to be unknown to buyers at clearance or not uniformly offered. The matter was remitted for fresh adjudication after hearing the appellant. en-us Wed, 17 Dec 1997 00:00:00 +0530 Mon, 19 Sep 2011 12:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88490 Refund under the Central Excise Act was considered in relation to duty paid on cash discount, special discount and target discount. Rejection of the refund claim merely because duty had been paid knowingly was found unsustainable, as refund entitlement depends on compliance with the governing refund provisions. Cash discount not actually received by the buyer was treated as a permissible component where the discount scheme was known in trade at clearance and uniformly available. Target discount also did not justify rejection on the reasons adopted below, as it was not shown to be unknown to buyers at clearance or not uniformly offered. The matter was remitted for fresh adjudication after hearing the appellant. Case-Laws Central Excise Wed, 17 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88490