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2008 (5) TMI 220 - CESTAT, CHENNAIRefund claim on the ground that they had paid duty on interest element in the price of goods cleared. There were outstanding amounts against their sales and clearance - respondents have not established that the price realized in the impugned transactions contained an element of interest in-built therein and charged. Therefore the assessee is not entitled to claim deduction of any “interest on receivables” from sale price for the purpose of determining the assessable value of the impugned goods
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