https://www.taxtmi.com/caselaws?id=40787 Packing charges and the cost of packing material were held to be excluded from the assessable value for excise duty where the packing was only for storage and transport and not part of manufacture; the levy on that component was therefore unauthorised. Rule 11 of the Central Excise Rules, 1944 did not bar refund of duty collected without authority of law, because the claim arose from an illegal levy rather than a mere mistaken payment. The objection that the duty burden had been passed on to customers was rejected, and the assessee was held entitled to pursue refund, with the exact amount to be determined. en-us Wed, 05 Mar 1980 00:00:00 +0530 Fri, 14 May 2010 17:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40787 Packing charges and the cost of packing material were held to be excluded from the assessable value for excise duty where the packing was only for storage and transport and not part of manufacture; the levy on that component was therefore unauthorised. Rule 11 of the Central Excise Rules, 1944 did not bar refund of duty collected without authority of law, because the claim arose from an illegal levy rather than a mere mistaken payment. The objection that the duty burden had been passed on to customers was rejected, and the assessee was held entitled to pursue refund, with the exact amount to be determined. Case-Laws Central Excise Wed, 05 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40787