https://www.taxtmi.com/caselaws?id=469214 Reimbursement of Central Sales Tax under a State incentive scheme is not includable in excise transaction value when the tax was actually paid at clearance and the reimbursement came from the State Government rather than the buyer. The text explains that such reimbursement is not additional consideration and cannot be treated as tax not actually paid or payable for exclusion under the valuation provision. On that basis, the CST reimbursement falls outside transaction value under Section 4(3)(d) of the Central Excise Act, 1944, and the Revenue's challenge fails. en-us Wed, 20 Aug 2025 00:00:00 +0530 Wed, 10 Jun 2026 20:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469214 Reimbursement of Central Sales Tax under a State incentive scheme is not includable in excise transaction value when the tax was actually paid at clearance and the reimbursement came from the State Government rather than the buyer. The text explains that such reimbursement is not additional consideration and cannot be treated as tax not actually paid or payable for exclusion under the valuation provision. On that basis, the CST reimbursement falls outside transaction value under Section 4(3)(d) of the Central Excise Act, 1944, and the Revenue's challenge fails. Case-Laws Central Excise Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469214