https://www.taxtmi.com/caselaws?id=372838 Post-clearance discounts granted only for damaged goods, where they were not pre-agreed at the time of removal and no duty was recovered from buyers on that account, could not be treated as an erroneous excess refund. The Tribunal held that the refund claimed under the relevant exemption arrangement remained valid because the discounts were not part of the assessable value when clearance occurred and did not alter the duty already paid through PLA after credit exhaustion. On those facts, recovery of the sanctioned refund was not sustainable and the assessee's refund claim was protected. en-us Fri, 07 Sep 2018 00:00:00 +0530 Tue, 01 Jan 2019 06:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372838 Post-clearance discounts granted only for damaged goods, where they were not pre-agreed at the time of removal and no duty was recovered from buyers on that account, could not be treated as an erroneous excess refund. The Tribunal held that the refund claimed under the relevant exemption arrangement remained valid because the discounts were not part of the assessable value when clearance occurred and did not alter the duty already paid through PLA after credit exhaustion. On those facts, recovery of the sanctioned refund was not sustainable and the assessee's refund claim was protected. Case-Laws Central Excise Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372838