High Court Directs Tribunal on Section 11B Applicability to Pending Refund Orders The HC directed the Tribunal to refer a question on the applicability of Section 11B of the Central Excise Act to cases with pending refund order ...
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High Court Directs Tribunal on Section 11B Applicability to Pending Refund Orders
The HC directed the Tribunal to refer a question on the applicability of Section 11B of the Central Excise Act to cases with pending refund order implementation.
The High Court of Delhi heard an application under Section 35G(3) of the Central Excise Act, 1944. The court directed the Custom, Excise and Gold (Control) Appellate Tribunal to refer a question regarding the applicability of Section 11B of the Central Excise Act to cases where a refund order has been passed but implementation is pending. The application was disposed of.
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