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2010 (5) TMI 633 - CGOVT - Central ExciseRebate - amount paid as duty on freight & insurance charges - rebate of duty is to be allowed of the duty paid on the transaction value of the goods as determined under Section 4 of the Central Excise Act, 1944 and the rebate on the amount of duty paid in respect of post-clearances expenses like freight and insurances may be allowed as recredit entry in their cenvat account – Held that:- Government cannot retain the amount collected without any authority of law and the same has to be returned to the applicant in the manner it was paid. Hence, Government observes that the applicant is entitled for credit in their cenvat account in respect of the amount paid as duty on freight & insurance charges. The applicant was not even required to make a request with the department for allowing this recredit in their cenvat account. The adjudicating officer/Commissioner (Appeals) could have themselves allowed this instead of rejecting the same as time-barred, Government allows to take credit in their cenvat account of the amount paid as duty on freight and insurance charges. The impugned orders-in-appeal and orders-in-original are modified to this extent, Revision applications are disposed off in above terms.
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