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2017 (2) TMI 362 - AT - Central ExciseValuation - inclusion of sales tax element in the amount paid by the customers of motor vehicles sold by the dealers of the appellant which was, excluded from the assessable value for discharge of liability of central excise duty - Held that: - The appellant is eligible for refund/credit of the special excise duty that has also been collected and remitted after grant of reimbursement of this amount to the ultimate consumer. There is no allegation that amount of sales tax that was collected on this component of value of the car has not been deposited in the state treasury or has been collected back - once tax/duty liability has been discharged, eligibility to credit cannot be varied for any reason whatsoever - appeal allowed - decided in favor of appellant.
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