https://www.taxtmi.com/highlights?id=76154 Refund of duty paid in excess - Admitted tax or not - The Tribunal found that the amounts paid by the appellant were not part of self-assessment and were not reflected in the ER-1 returns. Therefore, they were considered as deposits, and the limitation for refund did not apply. The Tribunal rejected the Revenue's contention that the appellant should have challenged the self-assessment before seeking a refund, as the duty was not part of self-assessment. It was clarified that the freight amount was not included in the assessable value, as per previous decisions. en-us Fri, 29 Mar 2024 07:45:21 +0530 Fri, 29 Mar 2024 07:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76154 Refund of duty paid in excess - Admitted tax or not - The Tribunal found that the amounts paid by the appellant were not part of self-assessment and were not reflected in the ER-1 returns. Therefore, they were considered as deposits, and the limitation for refund did not apply. The Tribunal rejected the Revenue's contention that the appellant should have challenged the self-assessment before seeking a refund, as the duty was not part of self-assessment. It was clarified that the freight amount was not included in the assessable value, as per previous decisions. Highlights Central Excise Fri, 29 Mar 2024 07:45:21 +0530 https://www.taxtmi.com/highlights?id=76154