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2021 (12) TMI 424 - CESTAT CHANDIGARHRefund of excess duty paid - non-inclusion of freight in the assessable value - N/N. 1/10 dated 06.02.2010 - HELD THAT:- It is a fact on record that at the time of clearance of goods, the appellant paid duty and claim refund thereof only, there is a Cenvat credit relying in Cenvat credit account unutilized due to return of goods already cleared by the appellant on payment duty. In these circumstances, the appellant is entitled for refund of duty paid in cash at the time of clearance of goods as held by this Tribunal in the case of SHREE NATH INDUSTRIES VERSUS C.C.E., JAMMU [2018 (5) TMI 195 - CESTAT CHANDIGARH]. Refund of duty paid on transportation charges as the appellant is produced only of the sample invoices, but it is found that it is a fact on record that appellant has submitted invoices before the adjudicating authority as well as with the Commissioner (Appeals), in these circumstances, it is not required further re-examination. Further it is a claim of the appellant that they have not included the transportation charges in the assessable value which is evident from the invoices. The appellant is entitled to claim refund of duty paid on service tax paid on transportation charges - appeal allowed - decided in favor of appellant.
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