https://www.taxtmi.com/caselaws?id=366903 The Tribunal partly allowed the appeal filed by M/s. Transformers and Rectifiers (India) Limited, confirming that liquidated damages could be excluded from the assessable value. The matter was remanded to the original adjudicating authority for further examination regarding unjust enrichment, limitation, and the need for specific credit notes related to liquidated damages. The appellant's argument regarding the admissibility of deductions was upheld based on a previous decision by the Tribunal. The case outcome required the authority to reevaluate the issues and evidence presented by the appellant before making a fresh decision. en-us Tue, 14 Aug 2018 00:00:00 +0530 Thu, 13 Sep 2018 08:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366903 The Tribunal partly allowed the appeal filed by M/s. Transformers and Rectifiers (India) Limited, confirming that liquidated damages could be excluded from the assessable value. The matter was remanded to the original adjudicating authority for further examination regarding unjust enrichment, limitation, and the need for specific credit notes related to liquidated damages. The appellant's argument regarding the admissibility of deductions was upheld based on a previous decision by the Tribunal. The case outcome required the authority to reevaluate the issues and evidence presented by the appellant before making a fresh decision. Case-Laws Central Excise Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366903