The CESTAT Chandigarh, in a majority decision, in an appellate tribunal decision, allowed the appeal regarding the rejection of a refund claim for duty paid on outward freight charges. The appellant, clearing goods from their factory gate and selling on a FOR basis, was found entitled to claim a refund of central excise duty paid on freight. The tribunal, following precedents including a Larger Bench ruling and a High Court decision, held that denial of the refund was not legally sustainable. The impugned orders were set aside, allowing all appeals with consequential relief as per law.
The CESTAT Chandigarh, in a majority decision, in an appellate tribunal decision, allowed the appeal regarding the rejection of a refund claim for duty paid on outward freight charges. The appellant, clearing goods from their factory gate and selling on a FOR basis, was found entitled to claim a refund of central excise duty paid on freight. The tribunal, following precedents including a Larger Bench ruling and a High Court decision, held that denial of the refund was not legally sustainable. The impugned orders were set aside, allowing all appeals with consequential relief as per law.
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