Section 51 of the Finance Act does not override refund finality under the Central Excises and Salt Act.

Section 51 of the Finance Act, 1982 was construed as not overriding Sections 11A and 11B of the Central Excises and Salt Act, 1944, because the issue was governed by the Supreme Court's ruling in J.K. Spg. & Wvg. Mills Ltd. The prior refund order, having attained finality before the quasi-judicial authority, remained effective and could not be defeated by Section 51. The legal position therefore favoured the assessee and preserved the refund claim's finality.

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Issues: Whether Section 51 of the Finance Act, 1982 overrides or supersedes Sections 11A and 11B of the Central Excises and Salt Act, 1944 so as to defeat a refund claim that had attained finality before a quasi-judicial authority.

Analysis: The question was held to be covered by the authoritative pronouncement of the Supreme Court in J.K. Spg. & Wvg. Mills Ltd. v. U.O.I., which accepted the same view as the Tribunal. On that basis, Section 51 of the Finance Act, 1982 was construed as not having an overriding effect over Sections 11A and 11B of the Central Excises and Salt Act, 1944, and the finality of the refund order was maintained.

Conclusion: The answer was given in the affirmative in favour of the assessee, and it was held that Section 51 of the Finance Act, 1982 does not override or supersede Sections 11A and 11B of the Central Excises and Salt Act, 1944.

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