https://www.taxtmi.com/caselaws?id=193288 The Court held in favor of the petitioners, ruling that post-manufacturing expenses such as packaging, freight, marketing, and distribution should not be included in the price for Excise Duty. The petitioners were entitled to a refund of the excess duty paid. The Court also determined that the claim was not barred by limitation under Rule 11 of the Excise Rules and allowed the petition despite the availability of an alternative remedy through a civil suit. The argument of potential unjust enrichment of the petitioners was rejected, and the authorities were directed to process the refund promptly. en-us Sat, 21 Jun 1980 00:00:00 +0530 Fri, 21 Jul 2017 17:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193288 The Court held in favor of the petitioners, ruling that post-manufacturing expenses such as packaging, freight, marketing, and distribution should not be included in the price for Excise Duty. The petitioners were entitled to a refund of the excess duty paid. The Court also determined that the claim was not barred by limitation under Rule 11 of the Excise Rules and allowed the petition despite the availability of an alternative remedy through a civil suit. The argument of potential unjust enrichment of the petitioners was rejected, and the authorities were directed to process the refund promptly. Case-Laws Central Excise Sat, 21 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193288