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2014 (12) TMI 839 - AT - Central ExciseDenial of refund claim - Deduction of freight and insurance etc from assessable value of goods - By paying duty on the higher assessable value, they have claimed refund of the excess amount of duty - Held that:- as much as the sale was on FOR destination basis and the invoices mentioned only one consolidated FOR price, the said price has to be taken as the proper assessable value and the duty paid by the assessee has to be taken as the correct quantum of duty - invoices are on FOR destination basis and there is only one composite price charged by the appellants from its customers. As such, by adopting the ratio of above referred decision, we are of the view that the impugned orders are required to be set aside - Following decision of M/s Ultimate Flexipack Ltd. vide [2014 (4) TMI 654 - CESTAT NEW DELHI] - Decided in favour of assesse.
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