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2018 (10) TMI 629 - AT - Central ExciseExemption/refund of education/higher education cess - Area Based Exemption - N/N. 56/2002-CE dated 14/11/2002 - Held that:- The issue decided in the case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE 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 - refund allowed. Valuation of excisable goods - Inclusion of of outward freight up to the place of delivery of their finished goods - place of removal - Held that:- In the present case the appellants are 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 appellants should form part of the assessable value in such FOR sale - 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. Appeal disposed off.
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