https://www.taxtmi.com/caselaws?id=757504 CESTAT Chandigarh allowed the appeal, setting aside the impugned orders as unsustainable in law. The tribunal held that when duty is refunded under Notification No. 1/2002-C.E., the entire excise duty must be deducted from duty paid while computing actual value addition per para 6.5. Additionally, freight and transit costs are includible in sale price for destination sales. The decision relied on precedent from Kangaro Industries Limited case for both issues regarding excise duty deduction and freight inclusion in sale value. en-us Tue, 27 Aug 2024 00:00:00 +0530 Wed, 28 Aug 2024 09:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757504 CESTAT Chandigarh allowed the appeal, setting aside the impugned orders as unsustainable in law. The tribunal held that when duty is refunded under Notification No. 1/2002-C.E., the entire excise duty must be deducted from duty paid while computing actual value addition per para 6.5. Additionally, freight and transit costs are includible in sale price for destination sales. The decision relied on precedent from Kangaro Industries Limited case for both issues regarding excise duty deduction and freight inclusion in sale value. Case-Laws Central Excise Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757504