https://www.taxtmi.com/caselaws?id=393557 Ex-factory supplies with transportation undertaken separately meant the place of removal remained the factory gate, so freight-related profit collected on transport charges was not includible in assessable value for excise duty. On those facts, the refund claim for duty paid on amounts outside assessable value was not barred by unjust enrichment, and the Board circular did not alter the position. The prior decision in the assessee's own case for another unit supported the same treatment. The refund was therefore admissible and rejection of the claim was unsustainable. en-us Tue, 11 Feb 2020 00:00:00 +0530 Thu, 19 Mar 2020 10:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393557 Ex-factory supplies with transportation undertaken separately meant the place of removal remained the factory gate, so freight-related profit collected on transport charges was not includible in assessable value for excise duty. On those facts, the refund claim for duty paid on amounts outside assessable value was not barred by unjust enrichment, and the Board circular did not alter the position. The prior decision in the assessee's own case for another unit supported the same treatment. The refund was therefore admissible and rejection of the claim was unsustainable. Case-Laws Central Excise Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393557