1996 (11) TMI 208 - AT - Central Excise

Summary

The appeal relates to acceptance of Part II price lists filed after goods clearance. Appellants sold goods at lower price than listed, claimed refund after filing Part II price lists. Appellants entitled to lower duty charge even if price list filed after clearance, as long as criteria for assessment under Section 4(1)(b) are met. Appeal allowed, subject to provisions of Section 11B on unjust enrichment.