https://www.taxtmi.com/caselaws?id=78309 The Tribunal allowed the appeal in favor of the appellants, finding that duty payment on imported blades sold as scrap by an EOU should be based on the transaction value under Section 4 of the Central Excise Act, 1944. The appellants, having already paid duty on the transaction value, were eligible for a refund of the additional amount paid, as confirmed by Condition No. 7 of Notification No. 53/97-Cus. The impugned orders were set aside, and the appellants were granted a refund for the additional duty paid. en-us Thu, 15 Apr 2010 00:00:00 +0530 Sat, 13 Nov 2010 13:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78309 The Tribunal allowed the appeal in favor of the appellants, finding that duty payment on imported blades sold as scrap by an EOU should be based on the transaction value under Section 4 of the Central Excise Act, 1944. The appellants, having already paid duty on the transaction value, were eligible for a refund of the additional amount paid, as confirmed by Condition No. 7 of Notification No. 53/97-Cus. The impugned orders were set aside, and the appellants were granted a refund for the additional duty paid. Case-Laws Central Excise Thu, 15 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78309