https://www.taxtmi.com/caselaws?id=357832 The Tribunal upheld the rejection of the refund claim in the appeal against Orders-in-Appeal by the Commr. of Central Excise, Kolkata. The dispute revolved around the assessable value of physician samples distributed by the appellant, with the appellant seeking a refund based on excess duty payment. The appellant's argument for determining value based on the cost of production was refuted as the applicable valuation method was clarified in a Circular issued by the Board and supported by a Bombay High Court decision. Consequently, the appeals were dismissed, affirming the rejection of the refund claim. en-us Wed, 23 Aug 2017 00:00:00 +0530 Sat, 31 Mar 2018 06:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357832 The Tribunal upheld the rejection of the refund claim in the appeal against Orders-in-Appeal by the Commr. of Central Excise, Kolkata. The dispute revolved around the assessable value of physician samples distributed by the appellant, with the appellant seeking a refund based on excess duty payment. The appellant's argument for determining value based on the cost of production was refuted as the applicable valuation method was clarified in a Circular issued by the Board and supported by a Bombay High Court decision. Consequently, the appeals were dismissed, affirming the rejection of the refund claim. Case-Laws Central Excise Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357832