https://www.taxtmi.com/caselaws?id=42721 The court held that the cost of packing materials supplied by buyers should not be included in the value of excisable goods for excise duty purposes. The petitioner was entitled to a refund of excise duty paid on such value for the specified period. The rejection of part of the refund claim based on unjust enrichment grounds was deemed contrary to the law. The Assistant Collector lacked jurisdiction to issue a show cause notice on unjust enrichment. The court quashed the Assistant Collector's order, directing a refund with interest and costs to the petitioner. en-us Thu, 14 Sep 1989 00:00:00 +0530 Sat, 12 Jun 2010 18:30:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42721 The court held that the cost of packing materials supplied by buyers should not be included in the value of excisable goods for excise duty purposes. The petitioner was entitled to a refund of excise duty paid on such value for the specified period. The rejection of part of the refund claim based on unjust enrichment grounds was deemed contrary to the law. The Assistant Collector lacked jurisdiction to issue a show cause notice on unjust enrichment. The court quashed the Assistant Collector's order, directing a refund with interest and costs to the petitioner. Case-Laws Central Excise Thu, 14 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42721