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    <title>2018 (4) TMI 943 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal CESTAT Chandigarh decided in favor of the appellant/assessee on the issue of eligibility for a refund of education cess based on a Supreme Court decision. However, the Tribunal partly allowed the appeals regarding the valuation of excisable goods, ruling against the inclusion of outward freight in the transaction value. The Tribunal dismissed the Revenue&#039;s appeals on the cess refund eligibility and the appellant/assessee&#039;s appeal on the freight element inclusion.</description>
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      <description>The Appellate Tribunal CESTAT Chandigarh decided in favor of the appellant/assessee on the issue of eligibility for a refund of education cess based on a Supreme Court decision. However, the Tribunal partly allowed the appeals regarding the valuation of excisable goods, ruling against the inclusion of outward freight in the transaction value. The Tribunal dismissed the Revenue&#039;s appeals on the cess refund eligibility and the appellant/assessee&#039;s appeal on the freight element inclusion.</description>
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