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2016 (10) TMI 1017 - HC - Central ExciseCum-duty benefit - the goods were claimed by the respondent-assessee during the relevant period without including the duty element, whether the assessee was not entitled to cum-duty benefit? - Held that: - The Tribunal, found on a reading of the provisions of Section 4(1) of the Central Excise Act and specially the explanation appended thereto that the assessee was entitled to cum-duty benefit. Since the taxes were paid by the respondent-assessee on the goods as per the explanation to Section 4(1), the assessee was entitled to cum-duty benefit - decided in favor of respondent-assessee - appeal dismissed.
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