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2017 (10) TMI 195 - CESTAT HYDERABADRefund of excess paid Central Excise Duty - price variation clause - denial on the ground that subsequent reduction of the value cannot be based to claim refund of duty already paid - Held that: - Since on an identical issue for overlapping period, in the case of M/s Sri Laxmi Venkateswara Electricals Versus CC, CE & ST, Nellore [2017 (2) TMI 530 - CESTAT HYDERABAD], this Bench has taken a view in favour of the appellant, there is no reason for me to deviate from such a view taken by the Bench - appeal allowed - decided in favor of appellant.
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