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2016 (6) TMI 873 - AT - Central ExciseRefund - valuation - duty paid in excess on account of Liquidated Damages which was deducted from the invoice price - Held that:- The liquidated damages have to be deducted from the assessable value given in the invoice in respect of payment of central excise duty. When the duty has been paid in excess on account of not allowing the reduction for the liquidated damages, the same is liable to be refunded to the assessee. - Decided in favor of assesssee.
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