https://www.taxtmi.com/caselaws?id=791231 Where stock transfers are sold through multiple outlets over time, denial of abatement for discounts merely because invoice-to-invoice correlation is impracticable is not sustainable. The commentary states that trade discounts actually passed on remain admissible in valuation, and substantive entitlement cannot be defeated by rigid procedural insistence when exact matching is commercially unrealistic. It also notes that Chartered Accountant certificates and consolidated sales data, verified from the books, can sufficiently support the claim where the Revenue produces no rebuttal evidence or workable alternative method. On that basis, blanket rejection of the abatement claim is treated as arbitrary and unsustainable. en-us Wed, 06 May 2026 00:00:00 +0530 Fri, 08 May 2026 07:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791231 Where stock transfers are sold through multiple outlets over time, denial of abatement for discounts merely because invoice-to-invoice correlation is impracticable is not sustainable. The commentary states that trade discounts actually passed on remain admissible in valuation, and substantive entitlement cannot be defeated by rigid procedural insistence when exact matching is commercially unrealistic. It also notes that Chartered Accountant certificates and consolidated sales data, verified from the books, can sufficiently support the claim where the Revenue produces no rebuttal evidence or workable alternative method. On that basis, blanket rejection of the abatement claim is treated as arbitrary and unsustainable. Case-Laws Central Excise Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791231