1993 (8) TMI 158 - AT - Central Excise

Summary

The Revenue appealed against an order allowing a refund claim by the respondent. The Asst. Collector rejected part of the refund claim as time-barred due to lack of endorsement on gate passes. The Tribunal upheld the decision, stating that the letter of protest filed earlier was sufficient. The assessment was considered provisional until the approval of the classification list. The appeal was dismissed, and the issue of applying amended Section 11B was left for the authorities to decide. (Case: 1993 (8) TMI 158 - CEGAT, BOMBAY)