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<h1>High Court Gujarat: Revaluation of Processed Fabrics, Refund Excess Duty</h1> The High Court of Gujarat ordered excise authorities to reevaluate processed fabrics' value, excluding trader's profit, and refund any excess duty ... Valuation (Central Excise) The High Court of Gujarat directed excise authorities to reassess the value of processed fabrics, excluding trader's profit, and grant refunds for excess duty collected. Petitioners must submit claim statements within one month, and bank guarantees need to be renewed within one month. The court allowed encashment of bank guarantees to pay the department. No costs were awarded. (Case citation: 1990 (5) TMI 45 - HIGH COURT OF GUJARAT AT AHMEDABAD)
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