1998 (1) TMI 152 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondent in a dispute over refund claims for turnover tax and additional sales tax. The Assistant Collector's rejection of the claims was overturned, and the case was remanded for fresh consideration. The tribunal found that the claims for refund were legitimate and required further examination regarding limitation and the impact of Section 11B of the Central Excise Act, 1944.