https://www.taxtmi.com/caselaws?id=419150 Outward freight incurred for FOR sales was treated as part of the assessable sale price on which excise duty had been paid, so Cenvat credit on outward transportation was admissible. A refund claim arising after voluntary reversal of the credit on audit objection could not be rejected merely because the reversal had been made earlier; it had to be tested on merits. The prior reversal did not by itself defeat entitlement where the underlying credit claim was otherwise sustainable. On that reasoning, the assessee was entitled to Cenvat credit on outward transportation and refund of the reversed amount, and the adverse order was set aside. en-us Tue, 22 Feb 2022 00:00:00 +0530 Fri, 04 Mar 2022 08:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419150 Outward freight incurred for FOR sales was treated as part of the assessable sale price on which excise duty had been paid, so Cenvat credit on outward transportation was admissible. A refund claim arising after voluntary reversal of the credit on audit objection could not be rejected merely because the reversal had been made earlier; it had to be tested on merits. The prior reversal did not by itself defeat entitlement where the underlying credit claim was otherwise sustainable. On that reasoning, the assessee was entitled to Cenvat credit on outward transportation and refund of the reversed amount, and the adverse order was set aside. Case-Laws Central Excise Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419150