https://www.taxtmi.com/caselaws?id=127937 The Tribunal allowed the appeal in a dispute over the entitlement of dealers' discount for assessable value calculation. The rejection of the refund claim on grounds of limitation and unjust enrichment was overturned. The Deputy Commissioner's previous order accepting the deduction of dealers' discount under protest was upheld, supported by a Chartered Accountant's certificate confirming non-passing of duty to dealers. Consequently, the Tribunal granted consequential relief to the appellants, allowing their refund claim of Rs. 26,55,354/-, inclusive of amounts paid under protest. en-us Thu, 05 Mar 2009 00:00:00 +0530 Mon, 25 Mar 2013 10:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127937 The Tribunal allowed the appeal in a dispute over the entitlement of dealers' discount for assessable value calculation. The rejection of the refund claim on grounds of limitation and unjust enrichment was overturned. The Deputy Commissioner's previous order accepting the deduction of dealers' discount under protest was upheld, supported by a Chartered Accountant's certificate confirming non-passing of duty to dealers. Consequently, the Tribunal granted consequential relief to the appellants, allowing their refund claim of Rs. 26,55,354/-, inclusive of amounts paid under protest. Case-Laws Central Excise Thu, 05 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127937