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2018 (12) TMI 357 - AT - Central ExciseRefund of education/ higher education cess paid by them on such final products - Revenue entertained a view that such cess is not refundable as no exemption is provided for the same - Held that:- The issue stands covered by the decision of 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 appellants were entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty once the excise duty itself was exempted from levy - the assessee is eligible for such refund which is paid alongwith the excise duty once the excise duty itself was exempted - decided in favor of appellant. Valuation of excisable goods - inclusion of outward freight up to the place of delivery of their finished goods - Held 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 - 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 - the question of paying duty on such value addition to be covered by the exemption under Notification 56/2002-CE does not arise - decided against appellant. Appeal allowed in part.
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