https://www.taxtmi.com/caselaws?id=101934 The appeal was allowed, directing the deduction of the claimed discount disallowed by the Assistant Commissioner. The assessable value was determined based on the price at which the respondent sold the goods to Glaxo India Ltd., leading to a recalculation of duty payable. Any excess payment entitled the respondent to a refund under Section 11B, with the refund credited to the Consumer Welfare Fund if duty incidence had been passed on to buyers. en-us Thu, 21 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 12:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101934 The appeal was allowed, directing the deduction of the claimed discount disallowed by the Assistant Commissioner. The assessable value was determined based on the price at which the respondent sold the goods to Glaxo India Ltd., leading to a recalculation of duty payable. Any excess payment entitled the respondent to a refund under Section 11B, with the refund credited to the Consumer Welfare Fund if duty incidence had been passed on to buyers. Case-Laws Central Excise Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101934