https://www.taxtmi.com/caselaws?id=83425 A refund of excess duty retained or recovered by a manufacturer could not be added again to assessable value as additional consideration where the sale price was treated on a cum-duty basis. On the accepted facts, the refunded amount was already embedded in the valuation structure and did not represent a fresh element capable of separate loading into assessable value. The department could not adopt a second valuation method to include the same amount twice. The demand based on such addition was therefore not sustainable, and the valuation adjustment was impermissible. en-us Wed, 24 Aug 1994 00:00:00 +0530 Wed, 13 Jul 2011 14:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83425 A refund of excess duty retained or recovered by a manufacturer could not be added again to assessable value as additional consideration where the sale price was treated on a cum-duty basis. On the accepted facts, the refunded amount was already embedded in the valuation structure and did not represent a fresh element capable of separate loading into assessable value. The department could not adopt a second valuation method to include the same amount twice. The demand based on such addition was therefore not sustainable, and the valuation adjustment was impermissible. Case-Laws Central Excise Wed, 24 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83425