Excise Duty Refund on Excess Freight Charges: Revenue Must Prove Goods Value Disguised as Freight. Refund Due for Unjust Duty.

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....Refund of Excise Duty - excess collection on account of freight cannot form part of the assessable value of the goods unless the Revenue produces evidence to show that value of the goods was collected in the garb of the freight charges - whatever excise duty paid by the appellant on account of profit earned is not duty and the same is to be refunded to the appellant. - AT....