2017 (2) TMI 205

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..... ed as deduction for transfer from factory to depot which, in the light of the amendment supra, is liable to be included in assessable value - Appeal dismissed. - E/3375/05-MUM - A/85078/17/EB - Dated:- 31-8-2016 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) None for Appellant Shri A B Kulgod, Assistant Commissioner (A R) for Respondent Per: C J .....

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..... Though the refund was claimed on the ground that the deduction sought was the cost of movement from depot to place of delivery, the original and appellate authorities concurred in their finding that the appellant was unable to establish that this was so. That finding was based on the price declaration filed immediately before the amendment came into effect and which had claimed deduction of equa .....

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..... have examined the facts at length before arriving at the decision to reject the claim for refund. No evidence has been submitted that the equalized freight now clamed as excludible is not the equalized freight claimed as deduction for transfer from factory to depot which, in the light of the amendment supra, is liable to be included in assessable value. The grounds of appeal also do not controv .....

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