https://www.taxtmi.com/caselaws?id=117688 In captive-consumption valuation under Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975, transportation charges from the factory to the assessee's own site for installation were not includable in assessable value because the rule covered manufacture-related elements and did not expressly permit addition of such post-removal transport costs. The assessee therefore succeeded on valuation. A deposit made under protest was refundable once the valuation issue was decided in its favour, but the refund remained subject to verification under the doctrine of unjust enrichment and to a reasonable opportunity of hearing before grant. en-us Mon, 20 Feb 2006 00:00:00 +0530 Mon, 25 Jun 2012 18:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117688 In captive-consumption valuation under Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975, transportation charges from the factory to the assessee's own site for installation were not includable in assessable value because the rule covered manufacture-related elements and did not expressly permit addition of such post-removal transport costs. The assessee therefore succeeded on valuation. A deposit made under protest was refundable once the valuation issue was decided in its favour, but the refund remained subject to verification under the doctrine of unjust enrichment and to a reasonable opportunity of hearing before grant. Case-Laws Central Excise Mon, 20 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117688