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2024 (5) TMI 989 - CESTAT CHANDIGARH (LB)Rejection of refund claim - refund of duty paid on outward freight charges - no requirement to pay duty on the transportation charges, as the appellant was clearing goods from their factory gate - goods are sold on FOR basis - difference of opinion - majority order - HELD THAT:- Following the ratios of the law laid down by the Larger Bench of the Tribunal in the case of M/s The Ramco Cements Limited [2020 (6) TMI 794 - CESTAT CHENNAI] and the decision of Hon’ble High Court of Himachal Pradesh in the case of M/s Inox Air Products Pvt Ltd [2024 (4) TMI 32 - HIMACHAL PRADESH HIGH COURT], it is opined that the impugned orders denying the refund of the excise duty paid by the appellant on transportation of the goods up to the buyer’s premises are not sustainable in law and hence, the same is set aside by allowing all the appeals of the appellant with consequential relief, if any, as per law. When the sale is on a FOR basis and the outward freight charges are included in the assessable value, the appellant is entitled to claim a refund of the central excise duty paid on the freight. Appeal allowed.
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