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    <title>2017 (9) TMI 21 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the impugned order rejecting the refund claim, stating that the appellants were not eligible for quantity discounts on medicaments for excise duty refund claims. The appeal was dismissed based on the precedent set by a Larger Bench decision, which established that the concept of quantity discounts did not apply in determining value under Section 4A for excise duty purposes.</description>
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      <title>2017 (9) TMI 21 - CESTAT CHENNAI</title>
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      <description>The Tribunal upheld the impugned order rejecting the refund claim, stating that the appellants were not eligible for quantity discounts on medicaments for excise duty refund claims. The appeal was dismissed based on the precedent set by a Larger Bench decision, which established that the concept of quantity discounts did not apply in determining value under Section 4A for excise duty purposes.</description>
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