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2017 (2) TMI 885 - AT - Central ExciseRefund claim - payment of duty under protest - payment of duty on 110% of production cost - Held that: - facts did not warrant levying Central Excise duty on enhanced assessable value, where 10% notional profit was added to the cost of the goods in terms of Rule 8 read with Rule 9 [not Rule 4(b) as mentioned by the notice] of Central Excise Valuation (Determination of Price of Excisable goods) Rules, 2000 read with provisions of Section 4(1) (b) of the Central Excise Act, 1944 - refund to be allowed - appeal allowed - decided in favor of appellant.
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