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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Appellant can claim refund independently of assessment appeal | Tribunal remands for refund consideration</h1> The Tribunal allowed the appeal, holding that the appellant can pursue a refund claim under Sec. 11B independently of not appealing against the assessment ... Refund claim The appeal was against the rejection of a refund claim by the Collector of Central Excise (Appeals) on the grounds of not filing an appeal against the assessment order. The Tribunal held that the right to claim refund under Sec. 11B is independent, and the appellant is entitled to pursue the refund claim despite not appealing against the assessment order. The matter was remanded for consideration of the refund claim on its merits.