https://www.taxtmi.com/caselaws?id=441337 The Tribunal ruled in favor of the appellant, holding that the inclusion of freight charges in the assessable value of goods was correct. The appellant was entitled to a refund of duty paid, including freight charges, as the refund was not erroneous. The Tribunal found that Rule 5 of the Central Excise Valuation Rules did not apply in this case, as the sale occurred at the buyer's premises. Ownership and risk transferred upon delivery at the buyer's premises, justifying the inclusion of all charges up to that point in the assessable value. The appeal was allowed, and the impugned order was set aside, providing the appellant with consequential relief. en-us Fri, 04 Aug 2023 00:00:00 +0530 Mon, 07 Aug 2023 08:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441337 The Tribunal ruled in favor of the appellant, holding that the inclusion of freight charges in the assessable value of goods was correct. The appellant was entitled to a refund of duty paid, including freight charges, as the refund was not erroneous. The Tribunal found that Rule 5 of the Central Excise Valuation Rules did not apply in this case, as the sale occurred at the buyer's premises. Ownership and risk transferred upon delivery at the buyer's premises, justifying the inclusion of all charges up to that point in the assessable value. The appeal was allowed, and the impugned order was set aside, providing the appellant with consequential relief. Case-Laws Central Excise Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441337