https://www.taxtmi.com/caselaws?id=89245 The judgment addresses refund claims concerning the inclusion of freight and forwarding charges in the assessable value under the Central Excise Act, 1944. The appellant sought relief from excess duty payment, particularly disputing the denial of refund on service charges. The court clarified that loading and unloading charges incurred at the depot for transporting goods from the factory gate to the dealer's premises are deductible under Section 4(2) of the Act. The decision aligns with precedents like Bombay Tyre International Ltd., emphasizing the deductibility of transportation costs. The Tribunal overturned previous rulings, emphasizing the deductibility of specific charges and remanding the cases for accurate refund determination. en-us Thu, 05 Feb 1998 00:00:00 +0530 Sat, 24 Sep 2011 13:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89245 The judgment addresses refund claims concerning the inclusion of freight and forwarding charges in the assessable value under the Central Excise Act, 1944. The appellant sought relief from excess duty payment, particularly disputing the denial of refund on service charges. The court clarified that loading and unloading charges incurred at the depot for transporting goods from the factory gate to the dealer's premises are deductible under Section 4(2) of the Act. The decision aligns with precedents like Bombay Tyre International Ltd., emphasizing the deductibility of transportation costs. The Tribunal overturned previous rulings, emphasizing the deductibility of specific charges and remanding the cases for accurate refund determination. Case-Laws Central Excise Thu, 05 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89245