https://www.taxtmi.com/caselaws?id=88827 Refund of excise duty on the cost of third packing was upheld in principle because the third packing was only protective during transit and the smaller carton of 50 syringes was the unit of wholesale sale, so its cost did not disturb the assessable value. However, the actual disbursement of refund had to comply with the amended requirements in Section 11B(2) of the Central Excise Act, 1944. The refund claim could not be finally granted without notice to the assessee and examination of statutory entitlement before payment. en-us Tue, 21 Apr 1998 00:00:00 +0530 Wed, 21 Sep 2011 15:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88827 Refund of excise duty on the cost of third packing was upheld in principle because the third packing was only protective during transit and the smaller carton of 50 syringes was the unit of wholesale sale, so its cost did not disturb the assessable value. However, the actual disbursement of refund had to comply with the amended requirements in Section 11B(2) of the Central Excise Act, 1944. The refund claim could not be finally granted without notice to the assessee and examination of statutory entitlement before payment. Case-Laws Central Excise Tue, 21 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88827