https://www.taxtmi.com/caselaws?id=73135 The judgment allowed the appeal, setting aside the impugned order and determining that the appellant was entitled to the refund without the need for a separate application under Section 11B(1) of the Central Excises and Salt Act, 1944. The court held that the refund granted to the appellant fell within the scope of Section 11B(3) of the Act, allowing for a refund without a specific claim, based on the legal principles regarding appeals as a continuation of the original proceedings. en-us Tue, 05 May 1987 00:00:00 +0530 Sat, 28 May 2011 12:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73135 The judgment allowed the appeal, setting aside the impugned order and determining that the appellant was entitled to the refund without the need for a separate application under Section 11B(1) of the Central Excises and Salt Act, 1944. The court held that the refund granted to the appellant fell within the scope of Section 11B(3) of the Act, allowing for a refund without a specific claim, based on the legal principles regarding appeals as a continuation of the original proceedings. Case-Laws Central Excise Tue, 05 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73135