https://www.taxtmi.com/caselaws?id=54640 Freight and transit insurance for movement of goods from the factory gate to depots were treated as not automatically includible in assessable value under the amended excise valuation scheme, applying the principle that uniform all-India selling price does not by itself make such transport cost part of value. The refund claim nevertheless failed because the claimant did not establish that the duty incidence had not been passed on to buyers. In a refund context, absence of proof against unjust enrichment defeats relief even where the valuation issue is decided favourably on merits. en-us Mon, 29 Aug 2005 00:00:00 +0530 Thu, 21 Oct 2010 12:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54640 Freight and transit insurance for movement of goods from the factory gate to depots were treated as not automatically includible in assessable value under the amended excise valuation scheme, applying the principle that uniform all-India selling price does not by itself make such transport cost part of value. The refund claim nevertheless failed because the claimant did not establish that the duty incidence had not been passed on to buyers. In a refund context, absence of proof against unjust enrichment defeats relief even where the valuation issue is decided favourably on merits. Case-Laws Central Excise Mon, 29 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54640