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2014 (1) TMI 632 - AT - Central ExciseErroneous refund claim granted - Freight and insurance charges to be added in the assessable value or not – Waiver of Pre-deposit – Held that:- As per the terms of the contract, the goods are to be delivered at customer’s place, and freight and insurance charges are part of the transaction value – Following CCE, Chandigarh vs. Punjab Tractors Ltd. [2010 (7) TMI 392 - CESTAT, NEW DELHI] - Prima facie, the Applicant has strong case in their favour – Pre-deposits waived till the disposal – Stay granted.
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