https://www.taxtmi.com/caselaws?id=73220 Where a price list expressly reserves the assessee's claim for exclusion of post-manufacturing expenses and duty is paid under protest, approval of that price list does not amount to a final adverse decision on the reserved claim. The authorities cannot treat the earlier approval as conclusive against the assessee on that point or reject a refund claim merely because no appeal was filed against the approval. The matter was therefore remanded for fresh consideration on merits, including verification of admissible expenses and consequential refund in light of the applicable Supreme Court decisions. en-us Tue, 18 Aug 1987 00:00:00 +0530 Mon, 30 May 2011 13:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73220 Where a price list expressly reserves the assessee's claim for exclusion of post-manufacturing expenses and duty is paid under protest, approval of that price list does not amount to a final adverse decision on the reserved claim. The authorities cannot treat the earlier approval as conclusive against the assessee on that point or reject a refund claim merely because no appeal was filed against the approval. The matter was therefore remanded for fresh consideration on merits, including verification of admissible expenses and consequential refund in light of the applicable Supreme Court decisions. Case-Laws Central Excise Tue, 18 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73220