https://www.taxtmi.com/caselaws?id=82387 The amended refund requirements under Section 11B apply only after a refund claim is otherwise admissible on merits. The appellate authority could not direct fresh refund claims on the assumption that merits had already been decided, because the appeals themselves had not been disposed of on merits or on limitation. The proper course was to examine the existing record and decide the appeals on all relevant issues first, including admissibility and time bar, before considering compliance with the amended refund procedure. The order directing fresh claims was therefore set aside and the matters were remanded for decision in accordance with law. en-us Tue, 20 Oct 1992 00:00:00 +0530 Mon, 04 Jul 2011 17:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82387 The amended refund requirements under Section 11B apply only after a refund claim is otherwise admissible on merits. The appellate authority could not direct fresh refund claims on the assumption that merits had already been decided, because the appeals themselves had not been disposed of on merits or on limitation. The proper course was to examine the existing record and decide the appeals on all relevant issues first, including admissibility and time bar, before considering compliance with the amended refund procedure. The order directing fresh claims was therefore set aside and the matters were remanded for decision in accordance with law. Case-Laws Central Excise Tue, 20 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82387