https://www.taxtmi.com/caselaws?id=87884 Approval of a price list did not, by itself, preclude excise authorities from taking a different view on assessment, and it did not bar the assessee from seeking re-assessment through a refund claim under Section 11B of the Central Excise Act, 1944. Where the refund claim was not shown to be time-barred, the authorities were required to examine it on merits. The refund claim was therefore treated as admissible, the right to seek re-assessment was upheld, and the departmental challenge failed. en-us Thu, 11 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 15:51:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87884 Approval of a price list did not, by itself, preclude excise authorities from taking a different view on assessment, and it did not bar the assessee from seeking re-assessment through a refund claim under Section 11B of the Central Excise Act, 1944. Where the refund claim was not shown to be time-barred, the authorities were required to examine it on merits. The refund claim was therefore treated as admissible, the right to seek re-assessment was upheld, and the departmental challenge failed. Case-Laws Central Excise Thu, 11 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87884