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2017 (5) TMI 692 - CESTAT MUMBAIRefund claim - freight and insurance - denial of rebate claim in respect of duty attributed to freight and insurance against the export of goods - denial on the ground that excess payment is not on the correct assessable value and therefore the same is not duty and not refundable u/s 11B - Held that: - the refund claim in the present case is arising due to denial of rebate claim in respect of duty attributed to freight and insurance against the export of goods. Therefore, after decision of the rebate, this amount does not remain as rebate but it is an excise duty paid on the value which is not part of the assessable value in respect of export goods. Therefore its duty and refund thereof is clearly governed by section 11B. The appellants filed refund claim as refund of duty on the freight and insurance. Therefore, the filing of refund is a fresh case which cannot be pursued by appeal remedy. Refund allowed subject to the verification on the aspect of unjust enrichment - appeal allowed - decided in favor of appellant.
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