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2017 (2) TMI 530 - AT - Central ExciseRefund claim - price variation clause - payment of excess duty - rejection on the ground that the appellants have not resorted to provisional assessment - Held that: - Vide letter dated 12.01.2011 the appellant has requested the Additional Commissioner, Kadapa division for provisional assessment stating the conditions in the purchase order - When the department has denied provisional assessment particularly, they cannot deny the refund saying that the appellant has not resorted to provisional assessment - appellant is eligible for refund - appeal allowed - decided in favor of appellant.
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