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2021 (1) TMI 709 - AT - Central ExciseValuation - exclusion of freight amount from arriving at the assessable value for the purpose of payment of central excise duty - ‘transaction value’ or not - place of removal - Section 4(1)(a) of the Central Excise Act, 1944 - time limitation - HELD THAT:- The facts in that instant case, in essence, were that the assessee had paid the duty by including freight amount. Considering the judgment of the Hon’ble Supreme Court in COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, NAGPUR VERSUS M/S ISPAT INDUSTRIES LTD. [2015 (10) TMI 613 - SUPREME COURT], the duty paid on freight was legally not payable. So the duty amount paid legally as well as the amount legally not payable but paid, both were entitled for refund if the refund claim was filed as per law. The issue whether or not place of removal can be manufacturer’s premises or buyer’s premises has since been settled by the Apex Court in Ispat Industries, which has to be respectfully followed for the purpose of assessment of duty as per law. Since the instant case is being decided on merits, we are not inclined to go into the aspect of limitation. Appeal allowed - decided in favor of appellant.
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