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2011 (6) TMI 537 - CESTAT, BANGALORERefund claim - agreement between the respondents and the buyers, the price is subject to variation. Later the price was revised and in fact it was lowered – Held that:- in the case of M/s. Priya Blue Industries Ltd. (2004 (9) TMI 105 - SUPREME COURT OF INDIA)] has held that validity of an assessment cannot be considered while dealing with the refund claim. The said ratio would apply to the self-assessment as well. appellant is eligible for the refund claim. order is set aside and appeal is allowed
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