https://www.taxtmi.com/caselaws?id=102137 The Tribunal allowed the appellant's claim for a refund of Central Excise duty paid on the freight element included in the assessable value of goods. The decision overturned the impugned orders, emphasizing that the sale and transfer of possession of goods took place upon handing over to the transporter, justifying the exclusion of freight from the assessable value. The appellant's argument, supported by contract terms and the sale process, was deemed legally and factually correct, resulting in the appeal being allowed with consequential relief granted. en-us Tue, 21 May 2002 00:00:00 +0530 Mon, 13 Feb 2012 17:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102137 The Tribunal allowed the appellant's claim for a refund of Central Excise duty paid on the freight element included in the assessable value of goods. The decision overturned the impugned orders, emphasizing that the sale and transfer of possession of goods took place upon handing over to the transporter, justifying the exclusion of freight from the assessable value. The appellant's argument, supported by contract terms and the sale process, was deemed legally and factually correct, resulting in the appeal being allowed with consequential relief granted. Case-Laws Central Excise Tue, 21 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102137