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2011 (3) TMI 586 - AT - Central ExciseRefund claim - The respondents cleared their final product, in the ordinary course of their business and paid duty on the transaction value arrived in terms of Section 4 of Central Excise Act, 1944. However, subsequently they sought to enhance the assessable value and accordingly issued supplementary invoices to their buyers. They also paid duty on the said supplementary invoices. It is a case where supplementary invoices were raised by the respondents and duty paid thereon, under the hope that such enhanced value would be recovered by them from their customers. Admittedly such recovery had not taken place and no higher consideration towards the value of the goods originally sold by the assessee stand received by them. In such a case no differential duty was required to be paid by the respondents. Having paid, they are entitled to the refund of the same. The Revenue s appeals stand accordingly rejected.
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