https://www.taxtmi.com/caselaws?id=41953 Trade discount was required to be excluded from assessable value under the Explanation to Section 4 for excise duty purposes. Duty paid on a valuation that wrongly included trade discount was therefore paid under a mistake of law and without authority of law. On that basis, the refund claim for excess duty was maintainable and was not barred by the limitation under Rule 11. en-us Fri, 03 Jul 1987 00:00:00 +0530 Tue, 08 Jun 2010 11:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41953 Trade discount was required to be excluded from assessable value under the Explanation to Section 4 for excise duty purposes. Duty paid on a valuation that wrongly included trade discount was therefore paid under a mistake of law and without authority of law. On that basis, the refund claim for excess duty was maintainable and was not barred by the limitation under Rule 11. Case-Laws Central Excise Fri, 03 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41953