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2008 (4) TMI 249 - AT - Central ExciseRefund claim on the ground that T.V. was lower than the contract price - Since it is not disputed that goods cleared on lower price and assessee has not received the amount in question, it cannot be said that burden of duty has been passed – so refund claim is accepted - Liquidated damage charges for not making supply of goods in time cannot be considered as in nature of penalty, hence, deduction from assessable value is permissible – refund allowed
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