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2018 (4) TMI 1089 - AT - Central ExciseRefund of education/ higher education cess - appellant enjoying area based exemption under N/N. 56/2002-CE dated 14/11/2002 - Held that: - Hon’ble Supreme Court in the case of SRD Nutrients Pvt. Ltd. vs. CCE, Guwahati [2017 (11) TMI 655 - SUPREME COURT OF INDIA] 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 - includibility - outward freight up to the place of delivery - Held that: - Hon’ble Supreme Court in CCE, Nagpur vs. Ispat Industries Ltd. [2015 (10) TMI 613 - SUPREME COURT] held “under no circumstances can the buyer’s premises, therefore, be the place of removal for the purpose of Section 4 on the facts of the present case” - 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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