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2018 (9) TMI 1358 - AT - Central ExciseExemption/refund of education/higher education cess - Area based exemption availed by appellant under N/N. 56/2002-CE dated 14/11/2002 - Held that:- The issue stands settled by the Hon’ble Supreme Court in M/s. SRD Nutrients Pvt. Limited vs. CCE, Guwahati [2017 (11) TMI 655 - SUPREME COURT OF INDIA], where it was held that the assessee is eligible for such refund which is paid alongwith the excise duty once the excise duty itself was exempted. Valuation of excisable goods manufactured and cleared by the appellant - Inclusion of freight component in the transaction value - place of removal - Held that:- In the present case the appellant is claiming that the goods were sold on FOR basis and as such the place of removal is the delivery point to the buyer. The freight element incurred by the appellant should form part of the assessable value in such FOR sale - Hon’ble Supreme Court in CCE, Nagpur vs. Ispat Industries Ltd. [2015 (10) TMI 613 - SUPREME COURT] held that 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 - the question of paying duty on such value addition to be covered by the exemption under Notification 56/2002-CE does not arise. The appellant will succeed with reference to their entitlement of refund claim for education/ higher education cess in terms of N/N. 56/2002-CE - With reference to transaction value, the appellant will not succeed. Appeal disposed off.
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