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2018 (3) TMI 1225 - AT - Central ExciseValuation - includibility - sales tax on SED - case of the department is that the element of sales tax which was not payable on SED were charged extra, the same is extra consideration, hence it is includible in the assessable value - Held that: - it is obligation on the appellant to explain that refund appearing in the sales tax return does not pertain to the excess Sales Tax/VAT paid in case of sale of vehicle which was registered as taxi. For this reason the matter needs to be remanded to the adjudicating authority - appeal allowed by way of remand.
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