https://www.taxtmi.com/caselaws?id=34730 For staple fibre yarn cleared only to a sister unit for captive consumption, the correct assessable value had to be determined under the valuation rules applicable to captive clearances, and an earlier sale price could not be adopted without examining the proper basis. A refund claim for alleged excess duty paid under mistake of law also required scrutiny of the statutory refund mechanism under Section 11B and the bar of unjust enrichment, including whether the duty burden had been passed on. The refund could not be granted straightaway on the approach adopted by the Commissioner (Appeals); both issues were remitted for fresh consideration after hearing the parties. en-us Tue, 16 Dec 2008 00:00:00 +0530 Tue, 13 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34730 For staple fibre yarn cleared only to a sister unit for captive consumption, the correct assessable value had to be determined under the valuation rules applicable to captive clearances, and an earlier sale price could not be adopted without examining the proper basis. A refund claim for alleged excess duty paid under mistake of law also required scrutiny of the statutory refund mechanism under Section 11B and the bar of unjust enrichment, including whether the duty burden had been passed on. The refund could not be granted straightaway on the approach adopted by the Commissioner (Appeals); both issues were remitted for fresh consideration after hearing the parties. Case-Laws Central Excise Tue, 16 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34730