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2017 (1) TMI 1123 - CESTAT NEW DELHIRefund claim - excise duty paid on the freight element for transportation of transformers along with interest - whether the appellant are eligible for refund or not? - Held that: - the appellant had two distinct contracts, one for sale of goods and other one for transport of said goods. The sale is at the factory gate - the appellant is not liable to pay Central Excise duty on such freight. When the refund is eligible for the said amount, we note that interest paid on said duty have to be refunded. Appeal allowed - decided in favor of appellant.
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