https://www.taxtmi.com/caselaws?id=109875 The Tribunal found in favor of the appellant, ruling that the refund claim for over Rs. 8 lakhs was not time-barred as the original duty payment was provisional, and the claim was filed before finalization of assessment. The Tribunal held that discounts should be deducted from the sale price, and the objection regarding ex-factory prices was not valid. The Tribunal directed the refund amount to be promptly paid to the appellant within four weeks to prevent further delay. en-us Tue, 10 Jun 2003 00:00:00 +0530 Thu, 12 Apr 2012 15:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109875 The Tribunal found in favor of the appellant, ruling that the refund claim for over Rs. 8 lakhs was not time-barred as the original duty payment was provisional, and the claim was filed before finalization of assessment. The Tribunal held that discounts should be deducted from the sale price, and the objection regarding ex-factory prices was not valid. The Tribunal directed the refund amount to be promptly paid to the appellant within four weeks to prevent further delay. Case-Laws Central Excise Tue, 10 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109875