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2013 (10) TMI 1300 - CGOVT - Central ExciseDenial of rebate claim - Valuation of goods - rebate of re-credited Cenvat amount in cash. - Held that:- Place of removal may be factory/warehouse, a depot, premise of a consignment agent or any other place of removal from where the excisable goods are to be sold for delivery at place of removal. - Government observes that once the place of removal is decided within the geographical limit of the country, it cannot be beyond the port of loading of the export goods. Under such circumstances, the place of removal is the port of export where sale takes place. The appellate authority’s observation that it is quite possible that the parties enter into any agreement under which the exporter is obliged to deliver the goods to the Shipping Company and in such a case the place of delivery may be the place of removal is not tenable. Whole duty of excise would mean the duty payable under the provisions of Central Excise Act. Any amount paid in excess of duty liability on one’s own volition cannot be treated as duty. But it has to be treated simply a voluntary deposit with the Government which is required to be returned to the respondent in the manner in which it was paid as the said amount cannot be retained by Government without any authority of law - ocean freight as mentioned in the shipping bill cannot form part of value determined under Section 4(1)(a) in view of above discussed statutory provision. Original authority has rightly allowed the rebate claim of the duty paid on value of exported goods as determined under Section 4 of Central Excise Act, 1944. Government, therefore, sets aside the impugned Orders-in-Appeal and restores the impugned Order-in-Original. - Decided in favour of assessee.
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