https://www.taxtmi.com/caselaws?id=41266 Rule 173C requires the proper officer to consider a duly filed fresh price list and approve it with any necessary modification to align declared value with section 4 of the Central Excises and Salt Act, 1944; failure to act on the revised list amounts to breach of a statutory duty. Where refund of excise duty is sought, section 11-B provides the specific statutory remedy, and Article 226 should not ordinarily be used to bypass that procedure. The writ petition was therefore limited to requiring consideration of the revised price list, while refund-related relief was declined. en-us Wed, 29 Sep 1982 00:00:00 +0530 Tue, 01 Jun 2010 15:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41266 Rule 173C requires the proper officer to consider a duly filed fresh price list and approve it with any necessary modification to align declared value with section 4 of the Central Excises and Salt Act, 1944; failure to act on the revised list amounts to breach of a statutory duty. Where refund of excise duty is sought, section 11-B provides the specific statutory remedy, and Article 226 should not ordinarily be used to bypass that procedure. The writ petition was therefore limited to requiring consideration of the revised price list, while refund-related relief was declined. Case-Laws Central Excise Wed, 29 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41266