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2014 (4) TMI 654 - AT - Central ExciseRefund of duty paid on removal of goods after including transportation charges (FOR) - area based exemption - notification no.56/2002-CE - Held that:- The invoices issued by the appellant mention only one consolidated FOR price and also mention that the sales are on FOR destination basis. This fact is not disputed by the department. When the invoices themselves mention the sales as on FOR sales, risk of loss of goods or damage to the goods during transit would be of the appellant and the ownership of the goods during transit would be treated as of the appellant and if the Department alleges that the sales are not as FOR basis, the burden of proof in this regard would be on the Department. Just because there are no purchase orders placed by the customers or there are no agreements between the appellant and their customers regarding sale of the goods and the terms of sale, it cannot be concluded that the sales are not on FOR destination basis. We find neither any inquiry in this regard has been conducted by the Department nor any evidence has been produced. In view of this, the impugned orders are not correct. The same are set aside - Decided in favour of assessee.
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