Refund Granted for Excess Excise Duty Due to Non-Agreement on Post-Sale Price Revision Debit Notes.

Refund of excess amount of Excise Duty paid - transaction value - the debit notes have been raised subsequent to sale. Therefore, the higher revision of price not agreed by the buyer cannot form part of transaction value. The debit notes do not form part of transaction value. The excise duty paid is therefore excess. - Refund of excess amount allowed - AT .....

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