2017 (9) TMI 209

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER Per: Devender Singh The brief facts of the case are that the appellant are manufacturer of organic surfactant falling under Chapter sub heading 3402 9099 of the Central Excise Tariff Act and are availing the area based exemption under Notification No.56/02-CE dt.14.11.2002 being located in the specified area of the State of Jammu & Kashmir. During the Audit of their unit, it was found t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tice. The place of removal was the buyer's premises and hence the freight has rightly been included in the assessable value and there was no question of excess refund being taken by the appellant. In this regard, she relied on the judgment of this Tribunal in the case of Krishi Rasayan Exports Pvt.Ltd. Vs. CCE, Jammu & Kashmir - 2015 (326) ELT 375 (Tri.-Del.). 3. Learned AR reiterated the finding....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssable value. We also find that the case is squarely covered by the judgment of this Tribunal in the case of Krishi Rasayan Exports Pvt. Ltd. (supra) wherein this Tribunal has examined a similar matter in the context of excess refund under Notification No.56/2006-CE and held as below: Refund - Alleged excess refund amount remitted under Exemption Notification No. 56/2002-C.E. - Inclusion of ineli....