https://www.taxtmi.com/caselaws?id=87949 Amounts attributed to turnover tax and additional sales tax were treated as excludable from assessable value where they were not recoverable from buyers, making the refund claim substantively tenable. The record, however, showed that the limitation objection had not been examined for several claims, and the application of Section 11B of the Central Excise Act, 1944 also needed review on the facts of each claim. The refund issue was therefore not finally determined on merits and required fresh consideration by the adjudicating authority, especially on limitation and the statutory refund framework. en-us Fri, 23 Jan 1998 00:00:00 +0530 Wed, 14 Sep 2011 10:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87949 Amounts attributed to turnover tax and additional sales tax were treated as excludable from assessable value where they were not recoverable from buyers, making the refund claim substantively tenable. The record, however, showed that the limitation objection had not been examined for several claims, and the application of Section 11B of the Central Excise Act, 1944 also needed review on the facts of each claim. The refund issue was therefore not finally determined on merits and required fresh consideration by the adjudicating authority, especially on limitation and the statutory refund framework. Case-Laws Central Excise Fri, 23 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87949