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Refund of excess duty - Valuation - If the discounts are given, the value would be lowered resulting in assessees’ liability to pay reduced duty in which case, if assessee has paid back the excess duty to the customers, he would be entitled to the refund of the same. - Tri

Central Excise - Refund of excess duty - Valuation - If the discounts are given, the value would be lowered resulting in .....

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