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2008 (5) TMI 250 - CESTAT, AHMEDABADRefund - products were cleared on excess payment of excise duty including the quantity which was to be given free to the customers or without excluding the trade discount - held that there is no statutory requirement that commercial invoices should show the break-up of value - appellants have not realized any amount in respect of the Free goods - so they are entitled to refund - In respect of trade discount, once the quantity/trade discount is known and passed on, deduction is admissible
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