https://www.taxtmi.com/caselaws?id=286750 Freight and transport charges incurred for moving goods from the factory to wholesale dealers' premises were treated as post-manufacturing expenses excluded from assessable value under Section 4 of the Central Excises and Salt Act, 1944, so duty collected on that component was refundable. The suit for refund was held within limitation because the claim related to payments made within three years of filing and the earlier discovery-of-mistake objection was immaterial on the facts. Following earlier precedents, the Court also approved interest on the wrongfully collected duty at 12% per annum from the date of collection until payment, with costs and quantum to be worked out by the Assistant Collector. en-us Tue, 08 Sep 1987 00:00:00 +0530 Sat, 14 Mar 2020 10:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286750 Freight and transport charges incurred for moving goods from the factory to wholesale dealers' premises were treated as post-manufacturing expenses excluded from assessable value under Section 4 of the Central Excises and Salt Act, 1944, so duty collected on that component was refundable. The suit for refund was held within limitation because the claim related to payments made within three years of filing and the earlier discovery-of-mistake objection was immaterial on the facts. Following earlier precedents, the Court also approved interest on the wrongfully collected duty at 12% per annum from the date of collection until payment, with costs and quantum to be worked out by the Assistant Collector. Case-Laws Central Excise Tue, 08 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286750