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2018 (2) TMI 1488 - AT - Central ExciseRefund claim - excise duty paid in excess - price variation clause - case of appellant is that their claim was not examined properly - Held that: - There is no doubt that the appellant was to receive, as consideration, a lesser amount than that on which the duties were initially computed and paid and the contract price had not been registered with the jurisdictional authorities to acquire sanctity from which no deviations could be permitted; that was but a provision in the commercial agreement which is not germane to the general provisions of valuation, viz., the transaction value - On a perusal of the orders of the lower authorities, it is seen that no attempt has been made to ascertain the veracity of the claim of the appellant that a duty higher than that mandated by law had been paid. Such an ascertainment would require an exercise akin to assessment. The records do not bespeak of such. An application for refund is not to be discarded by reference to any one infirmity but is required to be examined in its entirety for determination if the duties not sanctioned by law has been collected and to remedy any breach thereof - the refund claim restored to the original authority to examine all aspects after giving an opportunity to the appellant - appeal restored.
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