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2016 (9) TMI 624 - CESTAT NEW DELHIPeriod of limitation - Refund claim - payment of differential duty on re-valuation - 10%/15% of the cost of production whether required to be added to arrive at the assessable value or not - unjust enrichment - goods not sold to any person - Held that:- once it was finally settled by a quasi-judicial process in the appellant's own case that the assessable value of the impugned goods was to be arrived at by adding 10%/15% to the cost of production, the very basis of claiming the impugned refund crumbles rendering the appeal unsustainable. Therefore, it is no longer necessary to swell at the other contentions. - Decided against the appellant
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