https://www.taxtmi.com/caselaws?id=84980 Duty paid on the basis of an approved classification list and price list could not be refunded under Rule 173-I, because that rule only governed adjustment within the approved assessment framework and did not create a separate refund entitlement. The proper remedy for excess duty was a refund claim under Section 11B, but the assessee had not filed any revised classification or price list after the duty-reducing notifications and the refund application was made beyond the prescribed six-month period. The claim was therefore not maintainable under Rule 173-I and was time-barred under Section 11B. en-us Mon, 12 Jun 1995 00:00:00 +0530 Mon, 01 Aug 2011 18:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84980 Duty paid on the basis of an approved classification list and price list could not be refunded under Rule 173-I, because that rule only governed adjustment within the approved assessment framework and did not create a separate refund entitlement. The proper remedy for excess duty was a refund claim under Section 11B, but the assessee had not filed any revised classification or price list after the duty-reducing notifications and the refund application was made beyond the prescribed six-month period. The claim was therefore not maintainable under Rule 173-I and was time-barred under Section 11B. Case-Laws Central Excise Mon, 12 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84980