https://www.taxtmi.com/caselaws?id=347940 Cost-based valuation of free samples under the Board's clarification at 115% of cost of production was treated as applicable for the relevant period, and the Tribunal accepted the assessee's refund claim on excess duty paid. It also held that the Revenue could not introduce a fresh contention in second appeal that valuation should have been determined under the valuation rules, because that issue had not been raised or decided before the lower authorities. The ruling therefore sustained refund entitlement and rejected a new appellate ground not canvassed earlier. en-us Tue, 12 Sep 2017 00:00:00 +0530 Thu, 14 Sep 2017 07:52:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347940 Cost-based valuation of free samples under the Board's clarification at 115% of cost of production was treated as applicable for the relevant period, and the Tribunal accepted the assessee's refund claim on excess duty paid. It also held that the Revenue could not introduce a fresh contention in second appeal that valuation should have been determined under the valuation rules, because that issue had not been raised or decided before the lower authorities. The ruling therefore sustained refund entitlement and rejected a new appellate ground not canvassed earlier. Case-Laws Central Excise Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347940