Central Excise refund claims remain maintainable after final assessment, even where duty was paid on approved price lists.

A refund claim under Section 11B of the Central Excise Act is not barred merely because duty was paid on approved price lists. Where assessment has attained finality, the refund issue can still be examined under the statute, and failure to separately challenge the approved price list does not preclude consideration of the claim. On that basis, the refund claim was held maintainable and the refund direction was upheld.

---

---

Issues: Whether a refund claim under Section 11B of the Central Excise Act could be entertained where duty had been paid on the basis of approved price lists.

Analysis: The duty had been paid on the basis of approved price lists in a situation where the assessment had attained finality. Section 11B did not exclude refund merely because the price lists had been approved. Once final assessment had taken place, the refund issue could arise under the statute, and the absence of a challenge to the approved price list did not bar consideration of the claim.

Conclusion: The refund claim was maintainable and the order directing refund was upheld.

---