https://www.taxtmi.com/caselaws?id=50756 Refund of excess central excise duty could not be denied merely because the duty was paid at the rate stated in an approved declaration or classification list under Rule 173B. Where the applicable rate was lower and excess duty had been collected, prior approval of the declaration did not bar refund. Refund also could not be rejected on the footing that buyers may have taken Modvat credit; Section 11B did not permit refusal on that extraneous ground, and any such adjustment had to be pursued under Rule 57E. The rejection of refund was therefore unsustainable and the refund was directed to be granted according to law. en-us Fri, 18 May 2001 00:00:00 +0530 Wed, 08 Sep 2010 13:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50756 Refund of excess central excise duty could not be denied merely because the duty was paid at the rate stated in an approved declaration or classification list under Rule 173B. Where the applicable rate was lower and excess duty had been collected, prior approval of the declaration did not bar refund. Refund also could not be rejected on the footing that buyers may have taken Modvat credit; Section 11B did not permit refusal on that extraneous ground, and any such adjustment had to be pursued under Rule 57E. The rejection of refund was therefore unsustainable and the refund was directed to be granted according to law. Case-Laws Central Excise Fri, 18 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50756