https://www.taxtmi.com/caselaws?id=116693 The Tribunal upheld the Commissioner (Appeals) order, rejecting the Revenue's appeal regarding the disallowance of deductions for freight and interest receivables in central excise duty assessment. Emphasizing the legality of deductions supported by legal precedents and factual evidence, the Tribunal deemed the initial assessment as provisional and incorrect in disallowing deductions at finalization. The decision highlighted the importance of considering all relevant facts in duty demands, ultimately affirming the Commissioner's order and denying the Revenue's claim that no refund could be claimed once duty burden was passed on at clearance. en-us Mon, 19 Sep 2005 00:00:00 +0530 Thu, 14 Jun 2012 18:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116693 The Tribunal upheld the Commissioner (Appeals) order, rejecting the Revenue's appeal regarding the disallowance of deductions for freight and interest receivables in central excise duty assessment. Emphasizing the legality of deductions supported by legal precedents and factual evidence, the Tribunal deemed the initial assessment as provisional and incorrect in disallowing deductions at finalization. The decision highlighted the importance of considering all relevant facts in duty demands, ultimately affirming the Commissioner's order and denying the Revenue's claim that no refund could be claimed once duty burden was passed on at clearance. Case-Laws Central Excise Mon, 19 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116693