2001 (5) TMI 484 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, set aside the order, and remanded the case back to the Commissioner (Appeals) for re-determination. The appellant claimed a refund under Rule 96ZGG, but the Commissioner wrongly applied Rule 173S and time-bar limitations. The Tribunal clarified that the refund claim was under Rule 96ZGG, not Rule 173S, and should not be subject to Section 11B provisions.