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2023 (8) TMI 316 - AT - Central ExciseErroneous refund claim - overvaluation of the goods by including freight charges in the assessable value in violation of Rule 5 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - notified area declared under Notification No.32/99-CE dated 08.07.1999 - HELD THAT:- The facts are not in dispute that the appellant is selling goods to their buyers on FOR basis and cost of freight is not shown separately in the invoice which means the selling price is inclusive of freight charges. Both sides are relying on the decision of this Tribunal on the said issue. On going through the decision of this Tribunal in the case of COMMISSIONER OF C. EX., SHILLONG VERSUS GUWAHATI CARBON LTD. [2009 (4) TMI 269 - CESTAT, KOLKATA], it is found that the said decision was passed by this Tribunal way back on 1st April 2009, wherein this Tribunal relied upon the decision of Hon’ble Apex Court in the case of ESCORTS JCB LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, DELHI-II [2002 (10) TMI 96 - SUPREME COURT] and COMMISSIONER OF CENTRAL EXCISE, NOIDA VERSUS M/S. ACCURATE METERS LTD. [2009 (3) TMI 1 - SUPREME COURT] to hold that the insurance and transportation charges cannot be included in the assessable value even though the goods were transported by the assessee from factory gate to the place of State Electricity Board as per the contract. As the issue has been clarified by the subsequent Circulars of CBEC, therefore, the decision of this Tribunal in the case of Guwahati Carbon Ltd. cannot be relied upon in the changing circumstances. Hence, relying on the decision of this Tribunal in the case of M/S. RNB CARBIDES & FERRO ALLOYS PRIVATE LIMITED AND OTHERS VERSUS COMMISSIONER OF CENTRAL EXCISE, SHILLONG [2021 (9) TMI 29 - CESTAT KOLKATA] and CBEC Circular No.1065/4/2018-CX dated 08.06.2018 it is held that the appellant has correctly assessed their goods and paid duty thereon in cash and rightly taken the refund thereof. There are no merit in the contention of the revenue that appellant has taken erroneous refund. Therefore, the impugned order is set aside - appeal allowed.
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