Supreme Court Grants Central Excise Duties Refund Appeal, Remands for Verification and Determination

The Supreme Court allowed the appeal for refund of central excise duties, overturning the Tribunal's decision. The Court found that the earlier refund application was valid under Rule 11 and remanded the matter to the Collector for verification and refund determination from 10-5-74 to 31-7-75. No costs were awarded.

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The Supreme Court allowed an appeal for refund of central excise duties, overturning the Tribunal's decision. The Court held that an earlier application for refund was valid under Rule 11, contrary to the Tribunal's ruling. The matter was remanded to the Collector for verification and refund determination from 10-5-74 to 31-7-75. No costs were awarded. (Case citation: 1989 (11) TMI 60 - Supreme Court)

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