https://www.taxtmi.com/caselaws?id=167410 Goods bought from the open market under proper bills are ordinarily presumed to be duty-paid, and the burden shifts to the department to prove otherwise. A bond executed for provisional assessment takes effect from the date of execution, even if formal acceptance follows later. For refund purposes, the relevant date is the clearance of the finished goods, and deductions for wastage in the manufacture of the base material were not justified on the facts stated. Rule 11 limitation was applied as being in pari materia with Section 27 of the Customs Act, 1962, and the refund was to be redetermined subject to that limitation. en-us Thu, 24 Jan 1985 00:00:00 +0530 Fri, 19 Dec 2014 10:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167410 Goods bought from the open market under proper bills are ordinarily presumed to be duty-paid, and the burden shifts to the department to prove otherwise. A bond executed for provisional assessment takes effect from the date of execution, even if formal acceptance follows later. For refund purposes, the relevant date is the clearance of the finished goods, and deductions for wastage in the manufacture of the base material were not justified on the facts stated. Rule 11 limitation was applied as being in pari materia with Section 27 of the Customs Act, 1962, and the refund was to be redetermined subject to that limitation. Case-Laws Central Excise Thu, 24 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167410