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2017 (12) TMI 273 - AT - Central ExciseRefund of excess paid duty - value of scrap on which appellant have discharged excise duty - comparable price - Held that: - if the price of comparable goods is available, same can be applied to determine value - in the present case appellant have relied upon purchase invoice of scrap whereunder they purchased the scrap. However, at the same time department could not produce any material on record to reject such comparable price or to prove some different price of other comparable goods therefore in such situation the comparable price adopted by the appellant could not be rejected in absence of any other material evidence. Aappellant correctly applied the price of the comparable goods i. e. scrap. Accordingly, whatever excess excise duty was paid the same is refundable in accordance with law - appeal allowed - decided in favor of appellant.
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