1997 (12) TMI 241 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi upheld the Collector (Appeals) decision in favor of the assessee regarding a refund claim, stating that the excise authorities can consider a refund claim even if the approved price list is not modified. The tribunal dismissed the appeal filed by the department. (Citation: 1997 (12) TMI 241 - CEGAT, NEW DELHI)