https://www.taxtmi.com/caselaws?id=123889 Duty paid voluntarily, without protest, on clearance of capital goods was treated as non-refundable where the assessee sought depreciation-based relief under Rule 57S, but that rule was not in force for the relevant clearances. The applicable valuation provisions were treated as Rule 57AB(1) and Rule 3(4), read with Sections 4 and 4A, and the invoice value was accepted as the correct assessable value, so no depreciated value was required. Because the payment was voluntary and correctly discharged, a show cause notice under Section 11A was considered unnecessary and no breach of natural justice was found. en-us Tue, 29 Jan 2008 00:00:00 +0530 Fri, 21 Sep 2012 16:19:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123889 Duty paid voluntarily, without protest, on clearance of capital goods was treated as non-refundable where the assessee sought depreciation-based relief under Rule 57S, but that rule was not in force for the relevant clearances. The applicable valuation provisions were treated as Rule 57AB(1) and Rule 3(4), read with Sections 4 and 4A, and the invoice value was accepted as the correct assessable value, so no depreciated value was required. Because the payment was voluntary and correctly discharged, a show cause notice under Section 11A was considered unnecessary and no breach of natural justice was found. Case-Laws Central Excise Tue, 29 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123889