https://www.taxtmi.com/caselaws?id=290268 Under the unamended excise valuation scheme, assessable value was confined to the wholesale cash price of the excisable goods at the factory gate. Tin-container costs were excluded where the relevant tariff did not treat containers as part of the manufactured product, and freight was excluded as a post-manufacturing expense; duty collected by including those items was unlawful. Civil court jurisdiction to recover duty collected without authority of law was not excluded merely because appellate and revisional remedies existed under the Central Excise and Salt Act, 1944. The statutory protection for good-faith acts did not bar refund suits, so the refund claim remained maintainable. en-us Wed, 01 Jan 1800 00:00:00 +0553 Mon, 19 Jul 2021 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290268 Under the unamended excise valuation scheme, assessable value was confined to the wholesale cash price of the excisable goods at the factory gate. Tin-container costs were excluded where the relevant tariff did not treat containers as part of the manufactured product, and freight was excluded as a post-manufacturing expense; duty collected by including those items was unlawful. Civil court jurisdiction to recover duty collected without authority of law was not excluded merely because appellate and revisional remedies existed under the Central Excise and Salt Act, 1944. The statutory protection for good-faith acts did not bar refund suits, so the refund claim remained maintainable. Case-Laws Central Excise Wed, 01 Jan 1800 00:00:00 +0553 https://www.taxtmi.com/caselaws?id=290268