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2017 (12) TMI 946 - AT - Central ExciseRefund claim - price variation clause - denial on the ground of time limitation - Held that: - reliance placed in the case of MAHARASHTRA CYLINDERS PVT. LTD. Versus CESTAT, MUMBAI [2010 (8) TMI 235 - BOMBAY HIGH COURT], where it was held that no record to show that the clearances were effected on provisional basis, refund of duty not arises in self-assessment - refund rightly denied - appeal dismissed - decided against appellant.
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