https://www.taxtmi.com/caselaws?id=393511 Goods packed in small units and then placed in a larger retail box bearing MRP are required to carry MRP declaration on the retail package, attracting valuation under Section 4A of the Central Excise Act, 1944. On that basis, the assessee's MRP-based valuation was accepted, and the refunds availed under Notification No. 56/2002-CE were treated as valid because the duty paid in cash qualified for the corresponding refund mechanism. The demand for recovery of alleged excess refund was therefore unsustainable. en-us Wed, 22 Jan 2020 00:00:00 +0530 Wed, 18 Mar 2020 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393511 Goods packed in small units and then placed in a larger retail box bearing MRP are required to carry MRP declaration on the retail package, attracting valuation under Section 4A of the Central Excise Act, 1944. On that basis, the assessee's MRP-based valuation was accepted, and the refunds availed under Notification No. 56/2002-CE were treated as valid because the duty paid in cash qualified for the corresponding refund mechanism. The demand for recovery of alleged excess refund was therefore unsustainable. Case-Laws Central Excise Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393511