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2024 (3) TMI 1226 - AT - Central ExciseRefund of duty paid in excess - Admitted tax or not - Valuation - freight from the factory of the appellant to the destination (customer’s premises) has to be added to the assessable value or not - place of removal - period 2014-15, April 2015, May 2015 and 1.6.2015 to 8.6.2015 - HELD THAT:- It is found that so far the fact of the not including freight in Assessable value is concerned, the same were not disputed by Revenue in the ROM Application. What was disputed by Revenue was that the said amount has been paid by way of admitted tax or self assessed tax and hence, it was not refundable unless the order of self assessment was modified in accordance with law. The said amount of Rs.4,22,85,418/- does not form part of the self assessed tax or admitted tax of the appellant/assessee and accordingly, allowing the appeal of the assessee, it is held that they are entitled to refund of the said amount with interest as per Rules - appeal allowed.
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