https://www.taxtmi.com/caselaws?id=90733 Refund could not be rejected merely because the assessee had not separately appealed the enhancement of the price list. The prior view that the refund claim was barred by the finality of the valuation order was found unsustainable, and the refund application had to be examined on its merits under the statutory refund provision. The matter was therefore required to be reconsidered by the Assistant Collector under Section 11B of the Central Excise Act, 1944. en-us Tue, 02 Dec 1997 00:00:00 +0530 Tue, 11 Oct 2011 11:03:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90733 Refund could not be rejected merely because the assessee had not separately appealed the enhancement of the price list. The prior view that the refund claim was barred by the finality of the valuation order was found unsustainable, and the refund application had to be examined on its merits under the statutory refund provision. The matter was therefore required to be reconsidered by the Assistant Collector under Section 11B of the Central Excise Act, 1944. Case-Laws Central Excise Tue, 02 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90733