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2008 (1) TMI 234 - AT - Central ExciseDifferential duty demanded on ground that assessee ought to have paid duty on the transaction value between them & the merchant-exporter - but payment of duty was made on the price between the merchant-exporter & the foreign company – assessee contested the demand on the ground of revenue neutrality by submitting that any differential amount of duty would be available as rebate - since rebate of equal amount is available to assessee, position is revenue neutral so demand is set aside
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