https://www.taxtmi.com/caselaws?id=86287 Assessment under Section 4(1)(b) of the Central Excise Act, 1944 depends on the buyer's status and satisfaction of the statutory valuation criteria, not merely on whether the revised Part II price list was filed after clearance. Where goods are sold in the normal course of business to an industrial consumer at a negotiated lower price, the lower assessable value may be applied if the prescribed conditions are otherwise met. A claim for refund of duty paid on the higher Part I price remains subject to the bar of unjust enrichment under Section 11B. en-us Tue, 19 Nov 1996 00:00:00 +0530 Wed, 17 Aug 2011 10:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86287 Assessment under Section 4(1)(b) of the Central Excise Act, 1944 depends on the buyer's status and satisfaction of the statutory valuation criteria, not merely on whether the revised Part II price list was filed after clearance. Where goods are sold in the normal course of business to an industrial consumer at a negotiated lower price, the lower assessable value may be applied if the prescribed conditions are otherwise met. A claim for refund of duty paid on the higher Part I price remains subject to the bar of unjust enrichment under Section 11B. Case-Laws Central Excise Tue, 19 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86287