EOU's Refund Claim Rejected: Cum-Duty Concept Not Applicable to Domestic Tariff Area Clearances, Price Includes Duty Component.

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....100% EOU - refund claim - rejection on the ground that the concept of cum-duty is not applicable to the DTA clearances made by EOUs - assessee had not collected any duty amount of more than 12.36% from their buyers. In these circumstances, the price charged by the respondent-assessee will surely have to be adopted as a "cum duty price". - AT....