TMI Blog2017 (9) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... FOR destination basis - The period involved is after 14.5.2003 when the definition of “place of removal” was amended to reintroduce the concept of extended place of removal in Section 4(3) (c) (iii) of the Act. That being so, the place of removal in this case is the premises of the buyers and outward freight has therefore been rightly included in the assessable value - similar issue decided in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Singh The brief facts of the case are that the appellant are manufacturer of organic surfactant falling under Chapter sub heading 3402 9099 of the Central Excise Tariff Act and are availing the area based exemption under Notification No.56/02-CE dt.14.11.2002 being located in the specified area of the State of Jammu Kashmir. During the Audit of their unit, it was found that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. The place of removal was the buyer s premises and hence the freight has rightly been included in the assessable value and there was no question of excess refund being taken by the appellant. In this regard, she relied on the judgment of this Tribunal in the case of Krishi Rasayan Exports Pvt.Ltd. Vs. CCE, Jammu Kashmir - 2015 (326) ELT 375 (Tri.-Del.). 3. Learned AR reiterated the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the assessable value. We also find that the case is squarely covered by the judgment of this Tribunal in the case of Krishi Rasayan Exports Pvt. Ltd. (supra) wherein this Tribunal has examined a similar matter in the context of excess refund under Notification No.56/2006-CE and held as below: Refund - Alleged excess refund amount remitted under Exemption Notification No. 56/2002-C.E. - I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mination of process of appreciation of transactional documents and analysis of relevant factual matrix and applicable legal regime - Assessee legally entitled to refund of duty remitted - Impugned order set aside - Section 11B of Central Excise Act, 1944 Following the above judgment, the order of the Commissioner (Appeals) is without merit and therefore the same is set aside. 8. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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