Surrender of advance license to seller amounts to flow of additional consideration from buyer to sel

Central Excise : Surrender of advance licence by buyers to enable assessee to : (a) get advance license, (b) thereby make duty-free procurements; and (c) in return, sell final products at a lesser price, amounts to 'indirect' flow of 'additional consideration' from buyer to assessee and same would be includible in value of final products