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2018 (2) TMI 1105 - AT - Central ExciseRefund claim - trade discount - price variation clause - Held that: - the trade discount was not known to prior to the clearance and thus at the time of clearance, the assessable value can only be ascertained on the basis of trade discount which was known to the buyer - Variation on the transaction value on a subsequent date cannot result in re-determination of assessable value - refund cannot be allowed - appeal dismissed - decided against appellant.
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