https://www.taxtmi.com/caselaws?id=87545 A refund claim under Section 11B of the Central Excise Act is not barred merely because duty was paid on approved price lists. Where assessment has attained finality, the refund issue can still be examined under the statute, and failure to separately challenge the approved price list does not preclude consideration of the claim. On that basis, the refund claim was held maintainable and the refund direction was upheld. en-us Wed, 09 Jul 1997 00:00:00 +0530 Tue, 06 Sep 2011 17:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87545 A refund claim under Section 11B of the Central Excise Act is not barred merely because duty was paid on approved price lists. Where assessment has attained finality, the refund issue can still be examined under the statute, and failure to separately challenge the approved price list does not preclude consideration of the claim. On that basis, the refund claim was held maintainable and the refund direction was upheld. Case-Laws Central Excise Wed, 09 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87545