Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 205 - AT - Central ExciseRefund - equalized freight - Held that: - The lower authorities have examined the facts at length before arriving at the decision to reject the claim for refund. No evidence has been submitted that the ‘equalized freight’ now clamed as excludible is not the equalized freight claimed as deduction for transfer from factory to depot which, in the light of the amendment supra, is liable to be included in assessable value - Appeal dismissed.
|