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1990 (12) TMI 100 - HC - Central ExciseExtract: .......und is not passed on to the buyer. (3) Where full duty is levied on exempted goods, and subsequently as a result of applying the exemption notification, the excess duty is refundable, such excess amount the benefit of which is not passed on to the buyers becomes part of the normal price, in view of the explanation to Section 4(4)(d)(ii) of the Act.
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