https://www.taxtmi.com/caselaws?id=264313 The Tribunal ruled in favor of the assessee, holding that quantity/turnover discounts should not be included in the assessable value. Additionally, it was determined that there was no unjust enrichment in the refund of duty based on cash discounts, as the discounts were passed on through credit notes, and the Department failed to prove their inauthenticity. The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal, emphasizing the acceptability of differential discounts to unrelated buyers based on commercial considerations. en-us Thu, 04 Jun 2015 00:00:00 +0530 Tue, 22 Sep 2015 06:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264313 The Tribunal ruled in favor of the assessee, holding that quantity/turnover discounts should not be included in the assessable value. Additionally, it was determined that there was no unjust enrichment in the refund of duty based on cash discounts, as the discounts were passed on through credit notes, and the Department failed to prove their inauthenticity. The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal, emphasizing the acceptability of differential discounts to unrelated buyers based on commercial considerations. Case-Laws Central Excise Thu, 04 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264313