TaxTMI 
TaxTMI 
2007 (1) TMI 458
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....e Respondent. [Order]. - The appellants filed these appeals against the impugned order whereby the refund claim was rejected as time barred. The Commissioner (Appeals) in the impugned order held that the assessments were not provisional nor appellants made any request for keeping the assessments as provisional. Therefore, the refund claims on account of turnover discount are time barred. The co....
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....;The contention of Revenue is that appellants had not made any request for provisional assessment and assessments were not provisional, therefore, the refund claims were rightly rejected. 3. The Board issued a circular dated 30-6-2000 demanding the assessments provisionally where quantified of the discounts were not known at the time of clearance. The relevant part of the circular is reprodu....
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....tablished that the discount for a given transaction has actually been passed on to the buyer of the goods. The differential discounts extended as per commercial considerations on different transactions to unrelated buyers if extended can not be objected to and different actual prices paid or payable for various transactions are to be accepted for working assessable value. Where the assessee claims....