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2018 (3) TMI 409 - AT - Central ExciseRefund of education/ higher education cess - Revenue entertained a view that such cess is not refundable as no exemption is provided for the same - appellant enjoyed area based exemption under N/N. 56/2002-CE dated 14/11/2002 - Held that: - reliance placed in the case of M/s. SRD Nutrients Private Limited Versus Commissioner of Central Excise Guwahati [2017 (11) TMI 655 - SUPREME COURT OF INDIA], where it was held that appellants were entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty once the excise duty itself was exempted from levy - decided in favor of appellant. Valuation of excisable goods - outward freight up to the place of delivery of their finished goods - includibility - Held that: - the appellant have not produced anything on record which would show that they had cleared the goods from the factory gate to a warehouse, any other premises, a depot, consignment agents premises etc. from where such excisable goods were sold. Admittedly, the goods sold by the appellant delivered at the buyers premises will not make the place of removal as buyers premises - there is no justification for the appellant to consider the assessable value with inclusion of freight element after the goods were sold/removed from the factory - decided against appellant. Appeal allowed in part.
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