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2012 (10) TMI 414 - GOVERNMENT OF INDIA, MINISTRY OF FINANCERebate claims – export – alleged that adjudicating authority has erred in sanctioning rebate amount in cash without ascertaining the correct value under Section 4 of the Central Excise Act, 1944 and without deducting from FOB value of all post removal expenses incurred factory gate onwards – whether in case of export, the place of removal is not factory gate but the place where the delivery of the consignment is given to the buyer and property in the form of goods is passed on to the buyer – 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 - department has not determined the place of removal as per the statutory provision - it is essential to first determine the place of removal and then decide as to what shall be the assessable value under Section 4 - original authority directed to determine the place of removal taking into account the above observation and decide the rebate claims accordingly
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