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of <h1>Tribunal affirms decision on assessable value for excise duty refund application</h1> The appeal was dismissed by the Tribunal, affirming the Assistant Collector's decision regarding the redetermination of assessable value for excise duty ... Valuation The appellant, engaged in manufacturing aerated waters, collected excise duty from buyers within exemption limit but did not pay it to the government. Refund application was filed but was reduced due to redetermination of assessable value. The Tribunal dismissed the appeal, upholding the Assistant Collector's decision.
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