1996 (3) TMI 244 - AT - Central Excise

Summary

The appeal concerns the rejection of a refund claim under Section 11B(2) of the Central Excises & Salt Act, 1944. The Tribunal finds that the amended provisions of Section 11B apply retrospectively based on Supreme Court decisions. The case is remanded to the Assistant Commissioner for determining refund eligibility in light of the amended law and Supreme Court decisions, allowing the appellants to present evidence.