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2017 (8) TMI 1159 - AT - Central ExciseRefund claim / Demand of differential duty - sale of products from Depot - excess paid duty for goods sold from Depot - Held that: - there was no provisional assessment during the relevant period - the appellants are not required to pay differential duty in cases where goods have been sold at higher prices from the depot. Like-wise, in cases where goods are sold at lower prices from the depot, the appellants will not be eligible for any refund - appeal dismissed - decided against appellant.
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