https://www.taxtmi.com/caselaws?id=92891 The appeal centered on a dispute over the refund claim of duty paid on freight under Section 4(4)(d)(ii) of the Central Excise Act. The Collector disallowed the refund, stating the amounts should be part of the assessable value of goods. The appellant argued that the duty on freight should be added to the wholesale price, not the assessable value, citing the Digvijay Cement case. The Tribunal agreed with the appellant, remanding the case for reassessment in line with the Digvijay Cement decision, directing the refund to the appellant accordingly. The reliance on legal precedent underscored the importance of consistency in interpreting statutory provisions for excise duty refunds. en-us Fri, 19 Jun 1998 00:00:00 +0530 Sat, 05 Nov 2011 17:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92891 The appeal centered on a dispute over the refund claim of duty paid on freight under Section 4(4)(d)(ii) of the Central Excise Act. The Collector disallowed the refund, stating the amounts should be part of the assessable value of goods. The appellant argued that the duty on freight should be added to the wholesale price, not the assessable value, citing the Digvijay Cement case. The Tribunal agreed with the appellant, remanding the case for reassessment in line with the Digvijay Cement decision, directing the refund to the appellant accordingly. The reliance on legal precedent underscored the importance of consistency in interpreting statutory provisions for excise duty refunds. Case-Laws Central Excise Fri, 19 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92891