1997 (1) TMI 538 - SCH - Central Excise

Summary

The Tribunal deemed the refund application under Rule 11 of the Central Excise and Salt Rules, 1944 to be in time. The refund application will now be processed in accordance with the judgment in Mafatlal Industries v. Union of India. The applicant must file an affidavit stating they have not passed on the duty burden to another person. The appeal is disposed of with no costs.