https://www.taxtmi.com/caselaws?id=356706 The appellant was granted a refund of education cess paid on final products based on a Supreme Court ruling exempting excise duty. However, the inclusion of freight in the transaction value of excisable goods was denied as the appellant failed to prove clearance from the factory gate to a designated sale location, leading to the dismissal of their claim for refunds under Notification 56/2002-CE. The court allowed the appeal for the education cess refund but dismissed the appeal on freight inclusion based on legal precedents and detailed analysis. en-us Tue, 06 Mar 2018 00:00:00 +0530 Sat, 10 Mar 2018 06:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356706 The appellant was granted a refund of education cess paid on final products based on a Supreme Court ruling exempting excise duty. However, the inclusion of freight in the transaction value of excisable goods was denied as the appellant failed to prove clearance from the factory gate to a designated sale location, leading to the dismissal of their claim for refunds under Notification 56/2002-CE. The court allowed the appeal for the education cess refund but dismissed the appeal on freight inclusion based on legal precedents and detailed analysis. Case-Laws Central Excise Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356706