1996 (8) TMI 188 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeals of the common appellants who were aggrieved by the rejection of their refund claims by the Assistant Collector and the Collector of Central Excise (Appeals). The Tribunal held that refund claims can be made under Section 11B of the Central Excises & Salt Act, 1944 even if approval orders are not challenged in appeal. The Tribunal also granted the appellants an opportunity to establish that the original assessments were provisional and finalization was made within six months before filing the refund claims. The impugned orders were set aside, and the refund claims were sent back for fresh adjudication. Appeals were allowed.