2018 (8) TMI 893

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....REM MAJUMDER, MR. ASOK KR. BHATTACHARYA, ADVOCATES FOR APPELLANT MR. AMITABRATA ROY, MRS.AISHWARYA RAJYASHREE, ADVOCATES FOR RESPONDENT ORDER The Court:-The present appeal is against a decision of the Customs, Excise & Service Tax Appellate Tribunal, Kolkata (CESTAT) confirming the stand of the Revenue that for the purpose of applying the exemption provisions contained in notification no.....

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....however, calculated and claims to have paid excise duty on value of goods including therein the freight and insurance charges. In terms of the exemption notification, the excise duty paid in that manner was refunded to the appellant. Stand of the Central Excise authority, however, is that for the purpose of valuation of goods, freight and insurance charges ought to have had been excluded and refun....

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....ce of the goods were to be taken into account for the purpose of levy of excise duty at the removal point being the factory gate of the appellant and not the entry point of the customers. The assessee's appeal was dismissed by the CESTAT confirming the finding of the Commissioner. The questions suggested for admission of appeal by the appellant are primarily on determination of the point at whi....

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....ppellant would be entitled to refund of such sum as paid as excise duty as was leviable and thus, even if it had paid excess excise duty, the return or refund of such excess sum cannot be effected through the route of exemption notification. But as the excise authorities have appropriated as duty sums beyond what is leviable according to the appellant, the appellant would be entitled to refund of ....