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<h1>CEGAT Upholds Collector's Decision on Excise Refund Claim, Emphasizes Flexibility</h1> The Appellate Tribunal CEGAT in New Delhi upheld the Collector (Appeals) decision in favor of the assessee regarding a refund claim, stating that the ... Refund The Appellate Tribunal CEGAT in New Delhi upheld the Collector (Appeals) decision in favor of the assessee regarding a refund claim, stating that the excise authorities can consider a refund claim even if the approved price list is not modified. The tribunal dismissed the appeal filed by the department. (Citation: 1997 (12) TMI 241 - CEGAT, NEW DELHI)
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