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2018 (4) TMI 943 - AT - Central ExciseRefund claim - education/ higher education cess - appellant was enjoying area based exemption under N/N. 56/2002-CE dated 14/11/2002 - Held that: - the assessee is eligible for such refund which is paid alongwith the excise duty once the excise duty itself was exempted - refund allowed. Valuation - inclusion of outward freight up to the place of delivery of their finished goods - Held that: - the impugned order records that the appellant/assessee 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/assessee delivered at the buyers premises will not make the place of removal as buyers premises - there is no justification for the appellant/assessee to consider the assessable value with inclusion of freight element after the goods were sold/removed from the factory. The appeal by the appellant/assessee regarding assessable value with inclusion of freight element are dismissed. Appeal allowed in part.
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