1997 (1) TMI 96 - HC - Central Excise

Summary

The High Court of Judicature at Madras ruled that Section 51 of the Finance Act, 1982 does not override or supersede Sections 11A and 11B of the Central Excises and Salt Act, 1944. The case involved a dispute over a refund claim by a respondent mill manufacturing non-cellulosic spun yarn. The Tribunal's decision was upheld based on a previous Supreme Court ruling.