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2018 (7) TMI 156 - AT - Central ExciseRefund of Excise duty - N/N. 32/1999-CE - It is the case of the department that the appellants have wrongly included the cost of transportation in the assessable value and as such they have inflated the transaction value and paid higher duty - Held that:- The issue is no more res-integra in view of the decision of the Tribunal in the case of Commissioner of Central Excise, Shillong Vs. Guwahati Carbon Ltd. [2009 (4) TMI 269 - CESTAT, KOLKATA], where the appeal of the Revenue was allowed in an identical situation, holding that the Respondents are not entitled to include freight and insurance charges in the assessable value and the duty on the impugned goods requires to be re-calculated accordingly - appeal dismissed - decided against appellant.
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