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2010 (7) TMI 544 - AT - Central ExciseRefund - the duty was paid on the basis of the price agreed upon in relation to the goods, which were supplied by the respondents to the said corporation, whereas the refund claim was based on alleged reduction in the price on account of penalty imposed by the corporation against the respondents for late delivery of the goods in breach of the agreement between the parties - Certain amount out of the amount payable equivalent to the agreed price was deducted by the consignee on account of delay in delivery, which related to the breach of the contract and not to price variation - Appeal is allowed
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