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2013 (9) TMI 1003 - CGOVT - Central ExciseDenial of rebate claim - rebate of duty paid was on declared ARE-1 value of the goods which was much higher than FOB value shown in shipping bills - FOB would be transaction value for the purpose of Section 4 of the Central Excise Act, 1944 - 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. The meaning of words “any other place” read with definition of “sale”, cannot be construed to have meaning of any place outside geographical limits of India. The reason of such conclusion is that as per Section 1 of Central Excise Act, 1944, the Act is applicable within the territorial jurisdiction of whole of India and the said transaction value deals with value of excisable goods produced/manufactured within this country. 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 In the case applicant has paid duty on CIF value which was declared as value in Central Excise Invoice for payment of duty. In view of position explained above, the freight & insurance expenses incurred beyond place of removal cannot form part of transaction value. In this case the lower authorities has determined the FOB value as transaction value since goods stand sold at the port of export where possession of goods is transferred. As such, the rebate of duty paid on FOB value is rightly sanctioned. However, the excess paid amount be allowed as recredit in the Cenvat credit account from it was paid/debited - Decided partly in favour of assessee.
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