https://www.taxtmi.com/caselaws?id=93480 Duty paid on freight, insurance, commission and discount amounts outside assessable value under section 4 could not be retained by the Department. The Tribunal followed its earlier view that excess duty paid on export, lacking any legal basis for appropriation, remained eligible for rebate or refund where statutory export conditions were satisfied. The denial of rebate was therefore erroneous, and the appellate grant of rebate on the full duty paid was upheld. en-us Thu, 08 Jun 2000 00:00:00 +0530 Fri, 11 Nov 2011 16:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93480 Duty paid on freight, insurance, commission and discount amounts outside assessable value under section 4 could not be retained by the Department. The Tribunal followed its earlier view that excess duty paid on export, lacking any legal basis for appropriation, remained eligible for rebate or refund where statutory export conditions were satisfied. The denial of rebate was therefore erroneous, and the appellate grant of rebate on the full duty paid was upheld. Case-Laws Central Excise Thu, 08 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93480