https://www.taxtmi.com/caselaws?id=372961 The appeal was allowed, granting the appellant a refund of excise duty paid on excess freight charges totaling Rs. 61,045. The appellate tribunal relied on the legal precedent set by the Hon'ble Supreme Court, which established that the cost of freight should not be included in the assessable value for excise duty purposes. The impugned order rejecting the refund claim was set aside, affirming the appellant's entitlement to the refund based on the ex-factory sales pattern followed and the nature of the freight charges incurred. en-us Wed, 14 Nov 2018 00:00:00 +0530 Fri, 04 Jan 2019 06:28:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372961 The appeal was allowed, granting the appellant a refund of excise duty paid on excess freight charges totaling Rs. 61,045. The appellate tribunal relied on the legal precedent set by the Hon'ble Supreme Court, which established that the cost of freight should not be included in the assessable value for excise duty purposes. The impugned order rejecting the refund claim was set aside, affirming the appellant's entitlement to the refund based on the ex-factory sales pattern followed and the nature of the freight charges incurred. Case-Laws Central Excise Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372961