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2008 (7) TMI 222 - AT - CustomsEnhancement of the value of Hot Path Parts (HPP) being part of the Gas Turbine Generator (GTG) re-imported after repair - exercise undertaken by the Commissioner to determine the transaction value of HPP under CVR is not in terms of the legal provisions or legal requirement for assessment of the impugned import - Therefore, demand is not sustainable - refund of CVD paid on assessment of imported goods (GTG) cannot be claimed without challenging the assessment – appeal of assessee is allowed
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