https://www.taxtmi.com/caselaws?id=277946 The Appellate Tribunal allowed the appeal filed by the assessee-appellants, setting aside the Order-in-Appeal passed by the Commissioner of Central Excise (Appeals). The Tribunal found that the impugned order erroneously disallowed the refund claimed on the inflated value of goods, emphasizing the need to deduct available discounts to arrive at the correct assessable value. It was held that discounts not pre-notified and not part of common practice at the time of goods clearance could not be claimed, leading to the reversal of the impugned order. en-us Wed, 07 Mar 2018 00:00:00 +0530 Tue, 01 Jan 2019 06:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277946 The Appellate Tribunal allowed the appeal filed by the assessee-appellants, setting aside the Order-in-Appeal passed by the Commissioner of Central Excise (Appeals). The Tribunal found that the impugned order erroneously disallowed the refund claimed on the inflated value of goods, emphasizing the need to deduct available discounts to arrive at the correct assessable value. It was held that discounts not pre-notified and not part of common practice at the time of goods clearance could not be claimed, leading to the reversal of the impugned order. Case-Laws Central Excise Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277946