Excise Duty paid on Unaccepted Price Increase is refundable 

Tata Motors Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

The issue at hand was the refund claim by Tata Motors, following a price increase and subsequent reversal due to non-acceptance by the buyer. The court had to decide whether the excise duty paid on the increased price could be refunded under Section 11B of the Central Excise Act, 1944.

Two important precedents were considered: Commissioner of Central Excise, Bangalore II Vs. Techno Rubber Industries Private Limited and

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