https://www.taxtmi.com/caselaws?id=780080 CESTAT KOLKATA - AT allowed the appeal, holding that post-clearance discounts known prior to or at time of removal are deductible under Section 4(1)(b) read with Rule 7 of the Valuation Rules and need not be disallowed as "notional." Valuation under Section 4(1)(a) was inapplicable because goods were stock-transferred to depots. Evidence showed discounts were genuinely passed to buyers, so differential duty demands and interest were unsustainable and set aside. Amounts voluntarily paid by the appellant (differential duty and interest) were not ordered refunded. en-us Wed, 15 Oct 2025 00:00:00 +0530 Sat, 18 Oct 2025 09:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780080 CESTAT KOLKATA - AT allowed the appeal, holding that post-clearance discounts known prior to or at time of removal are deductible under Section 4(1)(b) read with Rule 7 of the Valuation Rules and need not be disallowed as "notional." Valuation under Section 4(1)(a) was inapplicable because goods were stock-transferred to depots. Evidence showed discounts were genuinely passed to buyers, so differential duty demands and interest were unsustainable and set aside. Amounts voluntarily paid by the appellant (differential duty and interest) were not ordered refunded. Case-Laws Central Excise Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780080