2015 (2) TMI 695

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....Order-in-Original No.35/2012-13/ADC/RJ/CCE/J&K 2012 DATED 31.12.2012 (which had disallowed self credit (refund) of Rs. 44,84,047/- and ordered recovery thereof alongwith interest and equal mandatory penalty) and Order-in-Original No.36/2012-13 AD/RJ/CCE/J&K 2012 dated 11.01.2013 (which had disallowed the self-credit (refund) of Rs. 6,87,409/- and ordered recovery thereof alongwith interest and penalty of Rs. 50,000/-). 2. The issue, in brief, is as under:- The appellants are based in J & K and availing of the benefit of Notification No.56/2002-CE dated 4.11.2002 in respect of their finished products printed/unprinted/ laminated plastic films etc. They had been claiming refund (self credit) of the Central Excise duty paid in cash as pe....

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....of the goods. Thus, it is evident that the ownership of the goods remained with the appellants upto the place of delivery at the buyers premises. In other words, the point of sale is the buyers  premises. In these circumstances the place of removal, as per definition in section 4 of the Central Excise Act, 1944 becomes the buyers premises, as that is the place or premises from where the excisable goods were sold after the clearance from the factory from where such goods were removed. That being the case, the freight charges are clearly includible in the assessable value. Therefore, duty paid by them on the impugned goods on value inclusive of the freight charges has been correctly paid and consequently the impugned refund (self-credit)....