1987 (12) TMI 149 - AT - Central Excise

Summary

The judgment involves 5 appeals regarding refund claims of appellants for excise duty on freight and transit insurance. The lower authorities rejected the claims due to missing details in invoices and time-barred claims. The Tribunal allowed the appeals, stating that exclusion of freight and insurance from assessable value is valid even if not shown in advance. Verification by Assistant Collector is required for refund approval. All 5 appeals were allowed with conditions. (Citation: 1987 (12) TMI 149 - CEGAT, NEW DELHI)