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2019 (1) TMI 126 - AT - Central ExciseRefund claim - excise duty paid on the excess freight charges - whether the appellant is entitled to refund of excise duty of ₹ 61,045/- paid during the relevant period? - Held that:- It is not in dispute that the pattern of sale adopted by the appellant is ex-factory basis and the freight amount has been reimbursed for transporting the material from factory to the premises of the customer - the cost of freight cannot be added to the assessable value - appeal allowed - decided in favor of appellant.
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