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2018 (3) TMI 987 - AT - Central ExciseExemption/refund of education cess and higher education cess paid on final products cleared by them - Held that: - procedure for return of goods and re-clearance was clearly cover by the provisions of Central Excise Rules, 2002, and the appellants followed the same. There is no allegation of violation of any provision of said Rule or above mentioned notification. In the absence of any contrary legal provision, the concession available under N/N. 56/2002 on payment of duty on the goods cleared by the appellants, cannot be denied - the appellant/assessee shall be eligible for refund/re-credit of education/higher education cess. Valuation - inclusion of outward freight element - Held that: - The refund/re-credit with reference to the value attributable to outward freight is not available to the appellant assessee. Appeal allowed in part.
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