appellant railways settled the claim of respondent
Company in respect of excess freight charges which
were within the limitation period and the remaining ... excess charges were not paid on the reason that they
are barred by limitation. Being aggrieved by the
repudiation of claim for remaining excess freight
Tribunal had allowed the claim of the respondent
for refund of excess freight charges and issued a direction upon the Railways for payment ... respondent No. 1 had lodged
a claim for refund of the excess freight which was repudiated by the Railway. Situating
thus, the respondent
export sales of Rs.30,20,77,213/-. It includes excess recovery of
freight, clearing & insurance expenses of Rs.5,75,388/-. This amount ... upholding the findings of AO.
20. It was further submitted that excess of freight, clearing & insurance
receipt over the expenses is a business receipt
Golden (India) wherein he stated that the bills were issued for the freight
charges from GAIL, Pata to Silvassa and the entire amount was paid ... diversion of goods in Delhi, the cash on account of
excess freight was returned back to the Appellant. The bills of the
transporter, wherein
defendant company whereupon the defendant had
to face the consequences of excess freight charges and delayed
delivery.
That due to acts of the plaintiff company ... account of negligence on
the part of petitioner, they paid excess freight to the tune of
Rs.69,303/-. In support of this contention, defendant
logistics service provider offering a
comprehensive portfolio of international, domestic and specialised freight handling services had
e-filed its return of income ... entered into international transactions with its Associated Enterprise (for short
„AE‟) in excess of an amount of Rs.15 crores. Accordingly, a reference under
from the
consignor /leaseholder as follows: i) Normal lumpsum
leased freight for weight In excess of permissible
capacity of vehicle, ii) Punitive charges equivalent ... time the freight at scale- R for entire excess weight from
origin to destination irrespective of the pointwhere such
over loading was detected
they realized later on and filed an application
for refund of the excess of service tax so paid by them. All the
requisite documents were ... impugned case it is evident that the respondent
paid duty in excess on Freight Services but also availed
Cenvat credit of this excess amount
notified by the
Government is chargeable to tax and
accordingly the excess amount was claimed as
deduction and not taxable. Appellant's claim ... appellant filed appeal before the Tribunal.
Similarly, for escalation, interest subsidy and
freight subsidy, deduction was claimed
merely the freight difference and the same is in the nature of
commission. When the assessee earns merely freight difference, the freight paid ... that the assessee has made cash payments for freight charges to
brokers, which was in excess of the limit prescribed under section
