https://www.taxtmi.com/caselaws?id=74829 The Tribunal accepted the appeal, overturning the Appellate Collector's decision and remanding the case for allowing the refund. The appellants successfully argued that the freight charges should be excluded from the assessable value based on relevant legal precedents, including a Supreme Court judgment and a Calcutta High Court ruling. The Tribunal found in favor of the appellants, citing that the charges were equalized freight and should not be included, ultimately leading to the refund being granted. en-us Tue, 26 Feb 1985 00:00:00 +0530 Sat, 11 Jun 2011 12:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74829 The Tribunal accepted the appeal, overturning the Appellate Collector's decision and remanding the case for allowing the refund. The appellants successfully argued that the freight charges should be excluded from the assessable value based on relevant legal precedents, including a Supreme Court judgment and a Calcutta High Court ruling. The Tribunal found in favor of the appellants, citing that the charges were equalized freight and should not be included, ultimately leading to the refund being granted. Case-Laws Central Excise Tue, 26 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74829