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2008 (8) TMI 105 - HIGH COURT DELHIRefund - excess duty paid – respondent had collected only the contracted amount as evident from the ledger, the invoice and the contract - finding of the Commissioner that the total amount received by the respondent also included the amount of customs duty on the goods at the time of importation was clearly without any basis - it was evident that the refund of excess amount of duty paid by the appellant was beyond the contracted price. Consequently, refund was rightly allowed by tribunal
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