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2018 (8) TMI 893 - HC - Central ExciseRefund claim - determination of value of the goods for the purpose of levy of excise duty - N/N. 32/99-C.E. dated 08.07.1999 - Stand of the Central Excise authority, however, is that for the purpose of valuation of goods, freight and insurance charges ought to have had been excluded and refund was to be made without computing therein the aforesaid charges. Held that:- The duty of excise or additional duty of excise, as the case may be, would be leviable in respect of goods manufactured within the notified area. The expression ‘leviable’ is the determinant factor for the purpose of deciding what would be the claim for refund - Thus, the appellant would be entitled to refund of such sum as paid as excise duty as was leviable and thus, even if it had paid excess excise duty, the return or refund of such excess sum cannot be effected through the route of exemption notification. The refund claimed under the notification may be treated as refund claimed under Section 11B of the Central Excise Act, 1944 - Appeal disposed off.
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