https://www.taxtmi.com/caselaws?id=41049 Packing cost of jute bags used for cement was treated as outside the assessable value for the relevant period under the amended excise valuation provisions, and the demand based on that inclusion was held unsustainable. The Court also addressed refund of duty paid under protest after the levy was quashed, and held that the doctrine of unjust enrichment did not bar refund where duty had been collected without authority of law and the claim was promptly made. The protest payment and undertaking to reimburse consumers were noted as negating any equitable bar. Consequential refund relief was granted. en-us Thu, 31 Dec 1981 00:00:00 +0530 Thu, 20 May 2010 13:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41049 Packing cost of jute bags used for cement was treated as outside the assessable value for the relevant period under the amended excise valuation provisions, and the demand based on that inclusion was held unsustainable. The Court also addressed refund of duty paid under protest after the levy was quashed, and held that the doctrine of unjust enrichment did not bar refund where duty had been collected without authority of law and the claim was promptly made. The protest payment and undertaking to reimburse consumers were noted as negating any equitable bar. Consequential refund relief was granted. Case-Laws Central Excise Thu, 31 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41049