https://www.taxtmi.com/caselaws?id=114284 The Tribunal overturned the rejection of the appellant assessee's refund claims, emphasizing that Section 4(2) of the Central Excise Act allows for the deduction of freight charges from sale prices to determine assessable value. The appellant's evidence of freight payments supported their claim, with the Tribunal highlighting that upfront disclosure of freight amounts in invoices is not mandatory. The appeals were allowed, granting the appellants entitlement to consequential relief. en-us Thu, 04 Mar 2004 00:00:00 +0530 Mon, 14 May 2012 14:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114284 The Tribunal overturned the rejection of the appellant assessee's refund claims, emphasizing that Section 4(2) of the Central Excise Act allows for the deduction of freight charges from sale prices to determine assessable value. The appellant's evidence of freight payments supported their claim, with the Tribunal highlighting that upfront disclosure of freight amounts in invoices is not mandatory. The appeals were allowed, granting the appellants entitlement to consequential relief. Case-Laws Central Excise Thu, 04 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114284