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2017 (3) TMI 1074 - AT - Central ExciseClaim of refund after reduction in MRP post clearance - Valuation - Footwear - Depot as place of removal - MRP based valuation - Section 4A of Central Excise Act, 1944 - Held that: - Sub-section 2 of Section 4A of the CEA, 1944 provides that when the goods are specified under Sub-section 1 of Section 4A and they are chargeable to duty of Central Excise with reference to value then notwithstanding anything contained in Section 4 such value is deemed to be the retail sale price declared on such goods less such amount of abatement if any, from such retail sale price as the Central Government may allow by N/N. 2/2006 CE(NT) dated 01/03/2006 in the Official Gazette - appeal allowed - decided in favor of appellant.
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