2025-VIL-752-CESTAT-CHD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Refund of duty under area-based exemption Notification, Education Cess, Outward freight - Whether the refund of education cess and secondary & higher education cess paid by the appellant is admissible – HELD - The issue regarding refund of education cess and secondary & higher education cess is covered by its earlier decision in the case of M/s Ind Swift Labs Ltd. vs. CCE, Chandigarh – II, wherein the Tribunal had held that the education cess and secondary & higher education cess are not refundable as the Finance Acts imposing these cesses were not specified in the exemption notification. The Tribunal followed the rationale laid down in the Ind Swift Labs case and decided the issue against the appellant – The appeal is partly allowed by deciding the issue of refund of education cess and secondary & higher education cess against the appellant, but allowing the refund of duty paid on the element of outward freight included in the assessable value – The appeal is partly allowed - Whether the refund of duty paid on the element of outward freight included in the assessable value is admissible – HELD - In the present case, the sale was on FOR basis and the freight charge was included in the assessable value. The Tribunal relied on the judgment of the Hon'ble High Court of Himachal Pradesh in the case of M/s Inox Air Products Pvt Ltd, wherein the High Court had held that in case of FOR destination sale where the ownership and risk in transit remains with the seller till goods are accepted by the buyer, the assessee is entitled to the CENVAT credit of service tax paid on the outward freight - the appellant is entitled to the refund of duty paid on the element of outward freight included in the assessable value.
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