Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 229 - CESTAT MUMBAIRefund claim - unjust enrichment - duty on the element of equalized freight from the factory to the depots of the respondent - equalised freight not includable in the assessable value - Held that: - once the Tribunal has held that equalized freight amount needs to be excluded from the assessable value for discharge of duty liability, nothing survives in the matter. The first appellate authority has held that the price remained the same before and after the clearances in respect of dutiability of the equalized freight, hence refund is admissible. Appeal allowed - decided in favor of Revenue.
|