Home / 
Supreme Court allows refund for excise duty on trade discounts via credit notes post-sale, upholding Assessee's entitlement.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Refund claim - reduction in value - credit notes raised by the Assessee subsequent to the sale/removal of goods - trade discounts given to its buyers including the component of excise duty - refund allowed - SC....