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TMI Blog2016 (10) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... ght amount needs to be excluded from the assessable value for discharge of duty liability, nothing survives in the matter. The first appellate authority has held that the price remained the same before and after the clearances in respect of dutiability of the equalized freight, hence refund is admissible. Appeal allowed - decided in favor of Revenue. - Appeal Nos. E/2122, 2123/05-Mum - Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement of equalized freight from the factory to the depots of the respondent. The refund claim of ₹ 17,08,272/- which was pertaining to period June 1998 to September 1999 was also filed consequent to order-in-appeal No. PII/BKS/279-280/2003 dated 22.8.2003, wherein it was held that the respondent was eligible to claim the refunds. The adjudicating authority has rejected the refund claims on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 16.6.2011, equalized freight was to be added to the transaction value for the period 1.7.2000 onwards. It is his further submission that as regards refund of ₹ 17,08,272/-, there is nothing on record to show that the prices were same and the first appellate authority has wrongly relied upon the certificates issued by the Chartered Accountant. He would submit that the judgment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... freight from the factory to depot. Both the refund claims which were allowed by the first appellate authority were in respect of the refund and the duty paid on equalized freight and claimed as refund when it was held that they are not included in the assessable value. In our considered view, once the Tribunal has held that equalized freight amount needs to be excluded from the assessable value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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