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2017 (3) TMI 597 - CESTAT MUMBAIRefund claim - duty paid on freight charges on transport of goods from factory to the depot for the period January 2007 to December 2007 - Held that: - in case of goods sold from depot, the sale price prevailing at depot has to be considered for the purpose of valuation of goods cleared from the factory. Therefore, the price at which the appellant have paid the duty from depot is not sale price for the purpose of charging excise duty. Whether there is excess payment of duty or otherwise that can be worked out by taking into consideration the value at which duty was paid at the time of clearance and the sale value which was charged to the customer from the depot. Neither the appellant has carried out such exercise nor has the department given any light to such vital fact, for this purpose the matter is remanded to the original authority for passing a fresh order on the refund of the appellant - appeal allowed by way of remand.
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