Approved price list did not bar refund claim or re-assessment under excise law when the claim was within time.

Approval of a price list did not, by itself, preclude excise authorities from taking a different view on assessment, and it did not bar the assessee from seeking re-assessment through a refund claim under Section 11B of the Central Excise Act, 1944. Where the refund claim was not shown to be time-barred, the authorities were required to examine it on merits. The refund claim was therefore treated as admissible, the right to seek re-assessment was upheld, and the departmental challenge failed.

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Issues: Whether a refund claim was maintainable despite the absence of an appeal against the approved price list, and whether the assessee could seek re-assessment under Section 11B of the Central Excise Act, 1944.

Analysis: The settled position applied was that approval of a price list did not bar the excise authorities from taking a different view on assessment, and the assessee was not precluded from seeking re-assessment by way of a refund claim. The ruling also noted that the claim was not shown to be time-barred, so the authorities were required to examine the refund on merits.

Conclusion: The refund claim was held to be admissible and the assessee's right to seek re-assessment was upheld.

Final Conclusion: The departmental challenge failed, and the order allowing the refund claim was sustained.

Ratio Decidendi: An approved price list does not, by itself, prevent a later refund claim or re-assessment under the excise refund provision when the claim is otherwise within time.

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