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2013 (3) TMI 601 - CGOVT - Central ExciseDenial of rebate claim - cash rebate - Rebate to extent of duty paid by them on transaction value of the export goods in terms of Section 4(l)(a) - Held that:- expenses incurred upto the place of removal/point of sale are includible in the value determined under Section 4 of Central Excise Act, 1944. In this case, there is no dispute about place of removal which is stated as port of export where ownership of goods is transferred to the buyer. Applicant’s claim that in this case place of removal is not factory but the port of export, is not disputed by department. Since applicant has included only local freight for transportation of export goods from factory to port of export and not the ocean freight or freight incurred beyond port of export, there is no reason for not considering the local freight as part of value in view of above discussed statutory provisions. As such the demand of duty and interest as confirmed with the impugned orders is not sustainable. Government therefore set aside the impugned orders - Decided in favour of assessee.
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