1998 (1) TMI 195 - AT - Central Excise

Summary

The appellant filed an appeal against the rejection of their refund claim under Rule 57E of the Central Excise Rules. The Assistant Collector had sanctioned the refund under Section 11B of the Central Excises and Salt Act, but the appeal was allowed by the Commissioner of Central Excise. The case was remanded to the Commissioner for fresh decision as no finding was given on the appellant's claim under Section 11B.