2005 (9) TMI 370

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.... Appellant. Shri R. Ravindran, Advocate, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  This is an appeal by the Revenue against the order of the Commissioner of Central Excise (Appeals), Mumbai. 2. The issue involved is whether the refund claim on the duty paid on an enhanced value but was not reimbursed by the consignee, is refundable or not. The respondents....

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....er (Appeals) however held that the claim for refund should be redetermined and modified in accordance with the contents in his order. The Revenue is aggrieved by this order of the Commissioner (Appeals). 3. Heard both sides. 4. It is a fact that the department has approved the price declared by the respondents under Rule 173C of the Erstwhile Central Excise Rules. Normally an asses....