https://www.taxtmi.com/caselaws?id=365421 The High Court ruled that excise duty should be levied at the removal point, not the point of delivery, for a manufacturer of Ferro Alloys benefiting from an exemption notification. The dispute involved the valuation of goods for duty calculation, including freight and insurance charges. The Court affirmed the duty valuation at the factory gate, dismissing the appellant's claim for refund on freight charges. It clarified that only the excise duty paid as leviable was eligible for refund, emphasizing the correct procedure for refund claims under the Central Excise Act, 1944. en-us Wed, 25 Jul 2018 00:00:00 +0530 Tue, 13 Nov 2018 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365421 The High Court ruled that excise duty should be levied at the removal point, not the point of delivery, for a manufacturer of Ferro Alloys benefiting from an exemption notification. The dispute involved the valuation of goods for duty calculation, including freight and insurance charges. The Court affirmed the duty valuation at the factory gate, dismissing the appellant's claim for refund on freight charges. It clarified that only the excise duty paid as leviable was eligible for refund, emphasizing the correct procedure for refund claims under the Central Excise Act, 1944. Case-Laws Central Excise Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365421