1997 (12) TMI 435 - AT - Central Excise

Refund not rejectable on the ground of finality of price-list and payment of duty was without protest

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal regarding a refund claim for enhanced duty on Phenol Formaldehyde Resin Solution for captive consumption. The Tribunal held that the refund claim cannot be rejected solely because the price list was not challenged in appeal. The matter was referred back to the Assistant Collector for reconsideration based on the facts and Section 11B of the Act. (Case Citation: 1997 (12) TMI 435 - CEGAT, New Delhi)