2017 (10) TMI 1223

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....al, AR - for the Respondent ORDER The miscellaneous application for change in the cause title of the appeal inasmuch as the appellant, who was earlier known as M/s Met Trade India ltd., is now,  Metenere Ltd., w.e.f. 21.11.2013. In support of this certificate from the registrar of the company stands placed on record. In view of the fact of change in the company's name, we allow t....

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....er the said notification No. 56/2002-CE dated 14/11/2002 on this element also. As per Revenue,  in terms of provisions of law as laid down by Section 4 of the Act, 1944 and Rule 5 of Central Excise Valuation (Determination of Price of excisable goods) 2002, the appellants claimed excess refund under Notification No. 56/2002-CE Dated 14/11/2002, as amended, by including the freight element in ....

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....d. vs. Commissioner of C. Ex., Jammu & Kashmir-2015 (326) E.L.T 375(Tri.-Delhi) as also in the case of Ultimate Flexipack Limited vs. Commissioner of Central Excise, J&K-2014 (304) E.L.T  446 (Tri.-Del.)., it was held that in case of FOR sales, outward freight is included in the assessable value and duty paid on assessable value inclusive of freight is available as refund to the assessee in t....