TaxTMI 
TaxTMI 
whether outward freight is to be included in assessable value and duty is to be paid. if so, then whether the assessee can claim refund of the same under area based notification No. 56/2002 dated 14.11.2002. Pls explain with newly updates.
Outward Freight
vishal gupta
Outward Freight Inclusion in Excise Duty Depends on Removal Point; Refunds Under Notification No. 56/2002 Clarified A query was raised regarding whether outward freight should be included in the assessable value for Central Excise duty and if a refund can be claimed under Notification No. 56/2002. The response clarified that inclusion depends on the place of removal. If the removal point is the factory gate, outward freight is not included, and no duty is required. If it is a depot, it must be included, and duty paid. The procedure for claiming a refund remains unchanged, with amendments noted in Notification No. 3/16-CE. Other participants agreed with the explanation provided. (AI Summary)