2009 (3) TMI 694 - AT - Central Excise

Summary

The appellate tribunal rejected the Revenue's appeal regarding the refund of pre-deposit made by the respondent, as the refund became due upon a favorable order by the Commissioner (Appeals) and the limitation under Section 11BB does not apply to such refunds. (Case: 2009 (3) TMI 694 - CESTAT, AHMEDABAD)