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1996 (12) TMI 149 - AT - Central ExciseExtract: .......accepted. The impugned order is upheld to this limited extent. However, the appeal is allowed on the main question of reworking the refund amount by taking into account the effect of refund on the assessable value by directing that the inclusion of the refund amount will have to be in the price of cum-duty value and not the assessable value itself.
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