https://www.taxtmi.com/caselaws?id=80963 A refund of excess excise duty was held maintainable even though the approved price list was not formally revised, because the absence of a modification did not by itself bar refund of duty paid in excess. Delivery charges and equalised freight incurred beyond the factory gate were also held excludable from assessable value, as such post-gate expenses do not form part of the taxable base. On that footing, duty collected on the delivery component was refundable and the lower authorities' rejection was set aside. en-us Tue, 11 Dec 1990 00:00:00 +0530 Tue, 21 Jun 2011 15:37:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80963 A refund of excess excise duty was held maintainable even though the approved price list was not formally revised, because the absence of a modification did not by itself bar refund of duty paid in excess. Delivery charges and equalised freight incurred beyond the factory gate were also held excludable from assessable value, as such post-gate expenses do not form part of the taxable base. On that footing, duty collected on the delivery component was refundable and the lower authorities' rejection was set aside. Case-Laws Central Excise Tue, 11 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80963