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2018 (9) TMI 1428 - AT - Central ExciseRefund of education cess and higher education cess - Area based exemption - N/N. 56/2002-CE dated 14.11.2002 - Held that:- The 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. Valuation of the final products cleared by the appellants - inclusion of freight element for paying duty - place of removal - Held that:- 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 Limited [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 impugned order records that the appellant has 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 delivered at the buyers premises will not make the place of removal as buyers premises. Refund/self-credit - eligibility in terms of N/N. 19/2008-CE dated 27.03.2008 and 34/2008-CE dated 10.06.2008 - whether the appellants are entitled to claim refund/self-credit as restricted by these notifications or not? - Held that:- The notifications in question have been examined by the Hon’ble J & K High Court in the case of Reckit Benckiser vs. UOI [2010 (12) TMI 237 - JAMMU AND KASHMIR HIGH COURT], wherein the Hon’ble High Court quashed the notifications in question. Therefore, in terms of N/N. 56/2002-CE dated 14.11.2002, the appellants are entitled to claim refund/ self-credit of duty paid through PLA - refund allowed. CENVAT Credit - Sales returns - Rule 16 of Central Excise Rules, 2002 - Held that:- The appellant-assessee are entitled for concession as envisaged under Notification No. 56/2002. The appeals on this ground are allowed. Appeal disposed off.
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