https://www.taxtmi.com/caselaws?id=80837 Section 11B of the Central Excises and Salt Act, 1944 is treated as an independent refund mechanism, so a refund claim is not barred merely because no appeal was filed against the RT 12 assessment. A rejection based only on the absence of such an appeal is unsustainable, and the refund claim must instead be examined on its merits by the original authority. The document states that the refund claim was maintainable and the impugned order was set aside with a direction to reconsider the claim on merits. en-us Tue, 04 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 16:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80837 Section 11B of the Central Excises and Salt Act, 1944 is treated as an independent refund mechanism, so a refund claim is not barred merely because no appeal was filed against the RT 12 assessment. A rejection based only on the absence of such an appeal is unsustainable, and the refund claim must instead be examined on its merits by the original authority. The document states that the refund claim was maintainable and the impugned order was set aside with a direction to reconsider the claim on merits. Case-Laws Central Excise Tue, 04 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80837