Refund Denied: No Adjustment Allowed for Sales Tax Deducted from Assessable Value After Final Excise Duty Assessment.

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....Refund of excess duty paid on the component of Sales Tax - deduction of sales tax amount from the assessable value - The assessment being final and excise duty has been discharged correctly with no indication of sales tax 'payable' or 'paid', no variation in assessable value later is permissible. - AT....