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2008 (7) TMI 277 - AT - Central ExciseFinalization of the provisional assessments - refund claim on LPG cylinders supplied to oil companies - assesses have paid differential duty on cylinders consequent upon enhancement of price after clearance - department, having accepted such payments of differential duty, should not deny refund of differential duty in cases where the cylinder prices were reduced - orders for finalisation of the provisional assessments and for subsequent consideration of refund claims have to be sustained
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