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Central Excise - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Refund claim - trade discount - price variation clause - ...


Refund Denied: Trade Discount and Price Variation Clause Doesn't Allow Re-determination of Assessable Value.

February 17, 2018

Case Laws     Central Excise     AT

Refund claim - trade discount - price variation clause - Variation on the transaction value on a subsequent date cannot result in re-determination of assessable value - refund cannot be allowed - AT

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