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    <title>1996 (12) TMI 155 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled that the refund amount paid to the appellants should be included in the price of the goods for calculating the duty amount due. The decision was based on the directions of the Supreme Court and the interpretation of relevant provisions under the Central Excise Act. The appellants were partly allowed the appeal, subject to the recalculation of the duty amount due based on the inclusion of the refund amount in the price of the goods.</description>
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      <description>The Tribunal ruled that the refund amount paid to the appellants should be included in the price of the goods for calculating the duty amount due. The decision was based on the directions of the Supreme Court and the interpretation of relevant provisions under the Central Excise Act. The appellants were partly allowed the appeal, subject to the recalculation of the duty amount due based on the inclusion of the refund amount in the price of the goods.</description>
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