https://www.taxtmi.com/caselaws?id=43004 Refund and deduction claims for commission, packing cost and interest on book debts were not shown to have been withdrawn, because the hearing record indicated they were kept in abeyance without prejudice; they had to be examined on merits. A cash discount claim in a refund context could not be curtailed merely by excise limitation where duty was collected without authority of law, so the earlier period had to be reconsidered. A quantity or target discount claim could not be rejected only because the discount varied across regions or dealers; its deductibility had to be assessed on its own factual and legal merits. en-us Wed, 10 Jul 1991 00:00:00 +0530 Tue, 15 Jun 2010 15:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43004 Refund and deduction claims for commission, packing cost and interest on book debts were not shown to have been withdrawn, because the hearing record indicated they were kept in abeyance without prejudice; they had to be examined on merits. A cash discount claim in a refund context could not be curtailed merely by excise limitation where duty was collected without authority of law, so the earlier period had to be reconsidered. A quantity or target discount claim could not be rejected only because the discount varied across regions or dealers; its deductibility had to be assessed on its own factual and legal merits. Case-Laws Central Excise Wed, 10 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43004