https://www.taxtmi.com/caselaws?id=750729 The CESTAT Hyderabad ruled in favor of the appellant regarding refund of excess duty paid on freight inclusion in assessable value. The Revenue disputed the refund claim arguing the amount was paid as admitted/self-assessed tax, making it non-refundable without modifying the self-assessment order. The tribunal found that Rs.4,22,85,418/- was not part of admitted or self-assessed tax, and the Revenue had not disputed the exclusion of freight from assessable value in the ROM application. The appeal was allowed, granting refund with interest as per rules. en-us Thu, 28 Mar 2024 00:00:00 +0530 Thu, 28 Mar 2024 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750729 The CESTAT Hyderabad ruled in favor of the appellant regarding refund of excess duty paid on freight inclusion in assessable value. The Revenue disputed the refund claim arguing the amount was paid as admitted/self-assessed tax, making it non-refundable without modifying the self-assessment order. The tribunal found that Rs.4,22,85,418/- was not part of admitted or self-assessed tax, and the Revenue had not disputed the exclusion of freight from assessable value in the ROM application. The appeal was allowed, granting refund with interest as per rules. Case-Laws Central Excise Thu, 28 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750729