2003 (6) TMI 27 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi, in a case involving a refund claim, found that the department had acted on legal advice in not considering the claim initially. Once the correct position was clarified, the applicant was granted a refund of Rs. 11,87,317/- with interest. The Tribunal dismissed the Misc. Application as the officers had acted in good faith based on legal advice.