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2010 (3) TMI 538 - AT - Central ExciseRefund - the refund claim has been rejected on the ground that appellant should have resisted reduction made by the purchaser in the price claimed by them and in fact lower authorities have gone to the extent of saying that this dispute should have been settled through Arbitration. Held that- refund claim not rejected on ground that assessee should have entered into prolonged litigation arbitration. Duty liable to be paid at transaction value on basis of price variation clause. Assessee's appeal allowed.
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