1990 (9) TMI 162 - AT - Central Excise

Summary

The appeal was against the rejection of a refund claim by the Collector of Central Excise (Appeals) on the grounds of not filing an appeal against the assessment order. The Tribunal held that the right to claim refund under Sec. 11B is independent, and the appellant is entitled to pursue the refund claim despite not appealing against the assessment order. The matter was remanded for consideration of the refund claim on its merits.