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2010 (4) TMI 465 - AT - Central ExciseEOU - the appellants being an EOU had imported the impugned blades for use in the machines for cutting granite logs which were exported after such cutting. He states that the blades become unusable and scraps after a number of use and these have been sold outside in the DTA as scrap and duty on the same has been paid on transaction value. He challenges the duty demanded by the Department holding that the duty should have been paid on depreciated value of the blades though the differential amount has already been paid by the appellants who are seeking refund of the same. Held that - assessee eligible for refund of such additional amount paid.
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