9911796707
TMI Blog2007 (1) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 reproduced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blished 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he request. 5. In the present case, as no order has been passed on the request to keep the assessments provisional, therefore, their refund claims cannot be rejected on this ground. The claims of the appellant is liable for consideration by treating the assessments as provisional as the appellants made a request in pursuance to the Board Circular dated 30-6-2000 and the claims of appellant is to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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