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2018 (10) TMI 945 - AT - Central ExciseExemption/refund of education/higher education cess paid - N/N. 56/2002-CE dated 14/11/2002 - Held that:- The issue stands settled by the Hon’ble Supreme Court in SRD Nutrients Pvt. Ltd. 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 - refund allowed. Valuation - inclusion of outward freight up to the place of delivery of their finished goods in assessable value - Held that:- The impugned order records that the appellant have 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. Tthere 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. As such, the question of paying duty on such value addition to be covered by the exemption under Notification 56/2002-CE does not arise - reliance placed in the case of COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, NAGPUR VERSUS M/S ISPAT INDUSTRIES LTD. [2015 (10) TMI 613 - SUPREME COURT]. Appeal allowed in part.
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