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2008 (1) TMI 172 - CESTAT, CHENNAIAbatement for “interest on receivables” allowable means not includible in transaction value - compensation for damage or breakage of goods after its removal from the factory was held to be not deductible from the assessable value - order of the Comm. (A) allowing the adjustment of excess duty paid against the demand is proper because goods were cleared under provisional assessment before the introduction of Rule 9B (5), since unjust enrichment is not applicable during that period
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