https://www.taxtmi.com/caselaws?id=116531 Refund of excise duty paid on a self-enhanced price was admissible where the assessee had already obtained departmental approval of the declared price under the price-list procedure and the consignee did not pay the increased amount. Because the extra duty was not passed on to the buyer, the incidence remained with the assessee and the claim fell within section 11B. The duty had been paid on a value different from the approved assessable value, so the amount represented excess duty beyond the approved price. The refund was therefore held allowable and the Revenue's challenge failed. en-us Mon, 05 Sep 2005 00:00:00 +0530 Wed, 13 Jun 2012 13:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116531 Refund of excise duty paid on a self-enhanced price was admissible where the assessee had already obtained departmental approval of the declared price under the price-list procedure and the consignee did not pay the increased amount. Because the extra duty was not passed on to the buyer, the incidence remained with the assessee and the claim fell within section 11B. The duty had been paid on a value different from the approved assessable value, so the amount represented excess duty beyond the approved price. The refund was therefore held allowable and the Revenue's challenge failed. Case-Laws Central Excise Mon, 05 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116531