1987 (12) TMI 149

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....he Respondents. [Order per : K.L. Rekhi, Member (T)].  - A common issue is involved in these 5 appeals, they arise out of one common order in appeal and relate to the same appellants. They were, therefore, clubbed together, heard together and hence this common order. 2. The dispute in these appeals is regarding refund claims of the appellants which were filed on the basis that excise duty ....

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....the Act and the judgment of the Hon'ble Supreme Court in the case of Bombay Tyres International Pvt. Ltd. [1983 E.L.T. 1896 (S.C.)] under which deduction of the cost of transportation, whether actual or equalised, is allowable. 4. The learned Representative of the Department stated that if freight and transit insurance costs were hot shown in the invoice, there may be difficulties of correlation ....

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.... company. There is therefore, no justification to disallow the deduction towards freight and transit insurance merely on the ground that these amounts were not exhibited in the invoice before-hand; such an approach would render the specific provision of Section 4(2) nugatory. We do not visualise any serious difficulty in correlating the freight bills with the invoices and gate passes issued earlie....