https://www.taxtmi.com/caselaws?id=81249 Rule 41 of the CEGAT (Procedure) Rules, 1982 allows the Tribunal to issue directions only to give effect to its own orders, prevent abuse of process, or secure the ends of justice. Where an earlier remand merely required de novo consideration of refund claims and did not itself direct refund, the Assistant Collector's later sanction was an independent order. The Tribunal therefore had no jurisdiction under Rule 41 to compel compliance with that subordinate order, and the application was not maintainable. Section 11-B of the Central Excises and Salt Act, 1944 was inapplicable because the refund did not arise from an appellate or revisional order. en-us Wed, 27 Feb 1991 00:00:00 +0530 Thu, 23 Jun 2011 13:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81249 Rule 41 of the CEGAT (Procedure) Rules, 1982 allows the Tribunal to issue directions only to give effect to its own orders, prevent abuse of process, or secure the ends of justice. Where an earlier remand merely required de novo consideration of refund claims and did not itself direct refund, the Assistant Collector's later sanction was an independent order. The Tribunal therefore had no jurisdiction under Rule 41 to compel compliance with that subordinate order, and the application was not maintainable. Section 11-B of the Central Excises and Salt Act, 1944 was inapplicable because the refund did not arise from an appellate or revisional order. Case-Laws Customs Wed, 27 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81249