1997 (7) TMI 373

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..... ent. [Order per : Justice U.L. Bhat, President]. Respondent is absent in spite of notice of hearing, but has sent a request for transfer of the appeal to Madras Bench. Having heard the facts of the case, we are not inclined to order transfer of the appeal. We have heard Shri K. Srivastava, SDR and perused the papers. 2. Appellant being a job worker was filing price lists from time to t .....

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..... order and directed refund. This order is now being challenged by the Department. 3. The question of refund under Section 11B of Central Excise Act will arise normally after final assessment. There is nothing in Section 11B of the Act to indicate that the proviso cannot be invoked where price lists had been approved. It is because price lists had been approved and assessment was made finally tha .....

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