Refund of the differential amount - Trade discount - The trade ...

Wholesaler's Trade Discount Not a Retail Sale; Excise Duty End Customer Identification Not Needed, Refund Granted.

September 19, 2015

Case Laws Central Excise HC

Refund of the differential amount - Trade discount - The trade discount was given to a wholesaler and not in the course of any retail sale - The hurdle in the context of refund, namely, identification of the end customer from whom the component of excise duty does not arise in this case - refund allowed - HC

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Refund of the differential amount - Trade discount - The trade ...

Wholesaler's Trade Discount Not a Retail Sale; Excise Duty End Customer Identification Not Needed, Refund Granted.

September 19, 2015

Case Laws Central Excise HC

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