https://www.taxtmi.com/forum/issue?id=726 For excise law the place of removal is the factory gate while export procedure may treat the port as removal. The department sought to treat freight and insurance as post factory expenses and adjust proportionate duty when granting rebate. If excise duty was paid on a value inclusive of freight and insurance, denial of rebate on that ground is not sustainable. en-us Thu, 03 Apr 2008 17:16:14 +0530 Thu, 23 Jan 2025 15:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=726 For excise law the place of removal is the factory gate while export procedure may treat the port as removal. The department sought to treat freight and insurance as post factory expenses and adjust proportionate duty when granting rebate. If excise duty was paid on a value inclusive of freight and insurance, denial of rebate on that ground is not sustainable. Discussion-Forum Central Excise Thu, 03 Apr 2008 17:16:14 +0530 https://www.taxtmi.com/forum/issue?id=726