https://www.taxtmi.com/caselaws?id=786364 Inclusion of freight in assessable value for destination sales and the lawfulness of self-credit refunds under Notification No.56/2002-CE were examined against demands alleging erroneous refunds and extended limitation. The legal basis relied on prior precedents finding identical facts: a tribunal decision accepting that self-credit refunds not challenged or reviewed cannot be treated as erroneous for recovery, and a High Court ruling to the same effect. Applying those authorities, the appellate body concluded no basis for treating the refunds as erroneously availed and allowed the appeals. en-us Mon, 13 Oct 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786364 Inclusion of freight in assessable value for destination sales and the lawfulness of self-credit refunds under Notification No.56/2002-CE were examined against demands alleging erroneous refunds and extended limitation. The legal basis relied on prior precedents finding identical facts: a tribunal decision accepting that self-credit refunds not challenged or reviewed cannot be treated as erroneous for recovery, and a High Court ruling to the same effect. Applying those authorities, the appellate body concluded no basis for treating the refunds as erroneously availed and allowed the appeals. Case-Laws Central Excise Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786364