{"id":258004,"date":"2021-12-02T11:00:01","date_gmt":"2021-12-02T05:30:01","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=258004"},"modified":"2022-03-18T22:19:13","modified_gmt":"2022-03-18T16:49:13","slug":"can-refund-claim-be-denied-on-the-ground-that-freight-had-not-been-included-in-the-assessable-value","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/02\/can-refund-claim-be-denied-on-the-ground-that-freight-had-not-been-included-in-the-assessable-value\/","title":{"rendered":"CESTAT | Can refund claim be denied on the ground that freight had not been included in the assessable value? Tribunal answers"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/strong> Ashok Jindal (Judicial Member) allowed an appeal wherein the refund claim was denied in the impugned order on two grounds:<\/p>\n

(a) On account that duty has been paid excess, therefore they are not entitled to take excess claim of refund of excess duty paid.<\/p>\n

(b) The freight has not been included in the assessable value of the goods, therefore, they are not entitled to claim refund claim thereon.<\/p>\n

Counsel for the appellant submitted that at the time of the clearance they were paying duty but in the impugned period certain goods were returned from the buyers on which they have paid the duty which has been cleared on payment of duty, as they have cleared the goods and paid duty at the time of clearance, therefore they have not paid any excess duty and they have claimed refund of the actual duty paid by them in cash. It was further submitted that freight has not been included in the assessable value.<\/p>\n

AR submitted that as the goods have been returned to the appellant and they have taken the Cenvat credit thereon, it is not clear from the records that whether any process has been taken on goods and they have been cleared on payment of duty. It is a fact that when they have taken the credit excess payment of duty, therefore, they are not entitled to claim refund of excess duty paid in cash.<\/p>\n

The Tribunal noted that it was a fact on record that at the time of clearance of goods, the appellant paid duty and claim refund thereof only, there was a Cenvat credit relying in Cenvat credit account unutilized due to return of goods already cleared by the appellant on payment duty, further held that appellant was entitled for refund of duty paid in cash at the time of clearance of goods relying on the decision of Shree Nath Industries v. Commr. Of CE, <\/em>2018 (364) E.L.T. 904. Further, it was a claim of the appellant that they have not included the transportation charges in the assessable value which was evident from the invoices placed before me, in these circumstances, Tribunal held appellant was entitled to claim refund of duty paid on service tax paid on transportation charges.[Pearl Drinks Ltd. v. C.G.& S.T., 2021 SCC OnLine CESTAT 2711<\/b><\/a>, decided on 24-11-2021]<\/p>\n

\n

Suchita Shukla, Editorial Assistant has reported this brief.<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal wherein the refund claim was denied in <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[47932,2532,3208],"class_list":["post-258004","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-freight-charges","tag-Refund","tag-service_tax"],"yoast_head":"\nCESTAT | Can refund claim be denied on the ground that freight had not been included in the assessable value? 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Venkata Subba Rao (Technical Member) allowed an appeal which was filed against the judgment of Commissioner (Appeals). The appellant imported Benzothiazole through Visakhapatnam Port declaring an assessable value of US$ 3.5 per Kg being the transaction value. 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Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member) allowed an appeal filed by the assessee against the demand of Central Excise duty of Rs 5,25,70,268 along with equal penalty and applicable interest confirmed by the Commissioner, Central\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":243541,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/08\/cestat-at-the-time-of-entertaining-the-refund-claim-the-issue-of-admissibility-of-the-cenvat-credit-cannot-be-raised-tribunal-allows-appeal\/","url_meta":{"origin":258004,"position":3},"title":"CESTAT | \u201cAt the time of entertaining the refund claim, the issue of admissibility of the CENVAT credit cannot be raised\u201d: Tribunal allows appeal","author":"Editor","date":"February 8, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned orders wherein their refund claim lying unutilized in their cenvat credit account was denied to the appellant on the ground that the service on which they are taken the\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":240743,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/16\/cestat-amount-already-reversed-before-introduction-of-cgst-act-2017-entitled-to-be-re-credited-tribunal-allows-appeal\/","url_meta":{"origin":258004,"position":4},"title":"CESTAT | Amount already reversed before introduction of CGST Act 2017 entitled to be re-credited; Tribunal allows appeal","author":"Editor","date":"December 16, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal filed against the impugned order wherein the refund claim had been rejected in terms of the provisions effective from 01-03-2015 in case of deemed export. The counsel for the appellant, Mr Naveen Bindal submitted that\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":269164,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/05\/can-tcs-collected-from-sale-of-scrap-be-included-in-the-assessable-value-for-charging-excise-duty-cestat-answers\/","url_meta":{"origin":258004,"position":5},"title":"Can TCS collected from sale of scrap be included in the assessable value for charging Excise Duty? CESTAT answers","author":"Editor","date":"July 5, 2022","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed an appeal holding that TCS collected from sale of scrap cannot be included in the assessable value for charging excise duty which was filed by the aggrieved on the dismissal\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/258004","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=258004"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/258004\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=258004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=258004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=258004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}