https://www.taxtmi.com/caselaws?id=771633 An exemption or refund notification must specifically cover the duty or cess claimed; education cess and secondary and higher education cess paid through PLA were not treated as covered by Notification No. 56/2002-CE merely because the basic excise duty was covered, so refund on that component failed. Where the sale was on a FOR basis and freight was included in the assessable value without separate recovery from the buyer, refund was admissible on the freight component as part of the taxable value, so that claim succeeded. en-us Mon, 19 May 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771633 An exemption or refund notification must specifically cover the duty or cess claimed; education cess and secondary and higher education cess paid through PLA were not treated as covered by Notification No. 56/2002-CE merely because the basic excise duty was covered, so refund on that component failed. Where the sale was on a FOR basis and freight was included in the assessable value without separate recovery from the buyer, refund was admissible on the freight component as part of the taxable value, so that claim succeeded. Case-Laws Central Excise Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771633