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2014 (11) TMI 233 - CESTAT NEW DELHIValuation of goods - Refund claim of excess claim of duty - Held that:- Enhancement of value at the time of import of the goods by the Customs authorities, stand set aside by the Tribunal. On success of their appeal, the appellant is entitled to the consequential relief on the same, otherwise the entire litigation done by the appellant would loose importance. The said consequence of allowing the appeal is that whatever higher duty the appellant has paid at the time of clearance of goods, should be refunded to them. Where the assessee has produced chartered accountant certificate, the invoice showing the stamp of non-passing of duty to the customers and profit and loss account showing the said duty is recoverable from the Revenue, the denial of same on hyper technical point of non-production of original invoice is neither justified nor fair - Decided in favour of assessee.
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