https://www.taxtmi.com/caselaws?id=277711 The Tribunal allowed the appeals filed by the appellants, ruling that the demands against them were unsustainable. The Tribunal held that Section 11A of the Act was not applicable in this case, emphasizing the need to follow prescribed legal procedures. The appellants' refund claims were sanctioned based on outward freight being part of the transaction value, and as they correctly paid duty, the show cause notices invoking extended limitation to deny self-credit of duty on freight were deemed unjustified. en-us Thu, 30 Aug 2018 00:00:00 +0530 Wed, 19 Dec 2018 06:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277711 The Tribunal allowed the appeals filed by the appellants, ruling that the demands against them were unsustainable. The Tribunal held that Section 11A of the Act was not applicable in this case, emphasizing the need to follow prescribed legal procedures. The appellants' refund claims were sanctioned based on outward freight being part of the transaction value, and as they correctly paid duty, the show cause notices invoking extended limitation to deny self-credit of duty on freight were deemed unjustified. Case-Laws Central Excise Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277711