https://www.taxtmi.com/caselaws?id=73234 The Tribunal allowed the appeal, stating that Section 51(2) of the Finance Act, 1982 does not override Sections 11A and 11B of the Central Excises and Salt Act, 1944. It held that the refund order had become final at the hands of a quasi-judicial authority and that Section 51 of the Finance Act must be read harmoniously with the relevant sections of the Central Excises and Salt Act. The Tribunal set aside the previous order and granted the appeal with consequential relief. The matter was subsequently referred to the High Court for clarification on the legal interpretation of the interaction between the two Acts. en-us Tue, 18 Dec 1984 00:00:00 +0530 Mon, 30 May 2011 15:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73234 The Tribunal allowed the appeal, stating that Section 51(2) of the Finance Act, 1982 does not override Sections 11A and 11B of the Central Excises and Salt Act, 1944. It held that the refund order had become final at the hands of a quasi-judicial authority and that Section 51 of the Finance Act must be read harmoniously with the relevant sections of the Central Excises and Salt Act. The Tribunal set aside the previous order and granted the appeal with consequential relief. The matter was subsequently referred to the High Court for clarification on the legal interpretation of the interaction between the two Acts. Case-Laws Central Excise Tue, 18 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73234