https://www.taxtmi.com/caselaws?id=98794 The Tribunal ruled in favor of the appellants, emphasizing that procedural limitations should not negate the substantive right of refund, particularly when the sale of goods precedes the determination of cash discounts. The case was remanded to the original authority for a thorough review based on established legal principles and previous Tribunal decisions, ensuring a fair outcome for the appellants. en-us Tue, 12 Oct 1999 00:00:00 +0530 Tue, 24 Jan 2012 10:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98794 The Tribunal ruled in favor of the appellants, emphasizing that procedural limitations should not negate the substantive right of refund, particularly when the sale of goods precedes the determination of cash discounts. The case was remanded to the original authority for a thorough review based on established legal principles and previous Tribunal decisions, ensuring a fair outcome for the appellants. Case-Laws Central Excise Tue, 12 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98794