2000 (7) TMI 437 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal from Revenue claiming that the limitation under Section 11B of the Central Excise Act applies to both duty and penalty refunds. The Commissioner's order clarified that the penalty was deposited as directed by the Appellate Authority under Section 35F, and the Revenue failed to provide case law supporting their claim. The appeal was found to lack merit and was dismissed.