https://www.taxtmi.com/caselaws?id=366826 The appellant succeeded in their claim for exemption/refund of education/higher education cess under Notification 56/2002-CE based on the precedent set by the Supreme Court. However, their claim regarding the valuation of excisable goods, specifically the inclusion of the freight component in the transaction value, was dismissed by the Tribunal. The Tribunal ruled that the appellant failed to prove clearance of goods to the buyer's location, leading to the denial of the refund claim under the same notification. Nonetheless, the appellants were granted refund/self-credit under Notifications 19/2008-CE and 34/2008-CE, resulting in a partial success of their appeal. en-us Wed, 05 Sep 2018 00:00:00 +0530 Wed, 12 Sep 2018 09:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366826 The appellant succeeded in their claim for exemption/refund of education/higher education cess under Notification 56/2002-CE based on the precedent set by the Supreme Court. However, their claim regarding the valuation of excisable goods, specifically the inclusion of the freight component in the transaction value, was dismissed by the Tribunal. The Tribunal ruled that the appellant failed to prove clearance of goods to the buyer's location, leading to the denial of the refund claim under the same notification. Nonetheless, the appellants were granted refund/self-credit under Notifications 19/2008-CE and 34/2008-CE, resulting in a partial success of their appeal. Case-Laws Central Excise Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366826