2017 (10) TMI 195

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..... eswara Electricals Versus CC, CE & ST, Nellore [2017 (2) TMI 530 - CESTAT HYDERABAD], this Bench has taken a view in favour of the appellant, there is no reason for me to deviate from such a view taken by the Bench - appeal allowed - decided in favor of appellant. - E/30692/2016 - Final Order No. A/31402/2017 - Dated:- 31-8-2017 - Mr. M.V. Ravindran, Member (Judicial) Written submissions f .....

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..... quent reduction of the value cannot be based to claim refund of duty already paid. I find that the appellant in the written submission has stated that in their own case on an identical issue, for the earlier period, this Bench in the Final Order No. 30033/2017 dated 04.01.2017 held in their favour and set aside the order which was rejecting the refund claim. 4. On perusal of the Final Order .....

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