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    <title>2018 (4) TMI 1089 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal for a refund of education cess based on the Supreme Court&#039;s ruling, granting eligibility once excise duty exemption was established. However, the appeal regarding the inclusion of freight in the assessable value of excisable goods was dismissed, as the Tribunal found the freight element post-sale from the factory was not justifiable under the Central Excise Act.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal for a refund of education cess based on the Supreme Court&#039;s ruling, granting eligibility once excise duty exemption was established. However, the appeal regarding the inclusion of freight in the assessable value of excisable goods was dismissed, as the Tribunal found the freight element post-sale from the factory was not justifiable under the Central Excise Act.</description>
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