https://www.taxtmi.com/highlights?id=35401 Refund of excess paid duty - The contention of the revenue that since the duty was based on sale value of their sister concern is absolutely incorrect for the reason that there is no sale to the sister concern. There is no question of passing of any element either value or duty to the sister concern - refund allowed en-us Wed, 05 Jul 2017 17:16:18 +0530 Wed, 05 Jul 2017 17:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=35401 Refund of excess paid duty - The contention of the revenue that since the duty was based on sale value of their sister concern is absolutely incorrect for the reason that there is no sale to the sister concern. There is no question of passing of any element either value or duty to the sister concern - refund allowed Highlights Central Excise Wed, 05 Jul 2017 17:16:18 +0530 https://www.taxtmi.com/highlights?id=35401