https://www.taxtmi.com/caselaws?id=85948 Freight paid under the contract and later refunded as despatch money was treated as reducing the effective freight cost, so the refunded amount was not includible in the assessable value for customs duty. On that basis, the excess duty paid was refundable and the refund claim was maintainable. en-us Mon, 07 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 11:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85948 Freight paid under the contract and later refunded as despatch money was treated as reducing the effective freight cost, so the refunded amount was not includible in the assessable value for customs duty. On that basis, the excess duty paid was refundable and the refund claim was maintainable. Case-Laws Customs Mon, 07 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85948