Appellant Wins Refund for Overpaid Central Excise Duty Due to Price Variation Clause; Entitled to Reimbursement.

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....Refund of excess duty paid - price variation clause - Since, the excess amount claimed in the invoices was inclusive of central excise duty, the excess paid duty amount should be available as refund to the appellant inasmuch as such incidence of duty has been borne by the appellant itself.....