https://www.taxtmi.com/caselaws?id=85943 The Appellate Tribunal CEGAT, New Delhi dismissed Appeal E/1498/87-A due to the abandonment of the limitation contention but allowed Appeal E/3700/89-A. The latter set aside previous orders and remanded the matter to the Assistant Commissioner for a fresh decision within four months, emphasizing the appellants' entitlement to a refund if their claim is valid under Section 11B of the Central Excise Act, 1944. The Tribunal clarified that final approval of price lists or non-protest of duty payment cannot bar a refund claim under Section 11B, allowing the appellants to claim a refund for excess duty paid. en-us Fri, 04 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 11:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85943 The Appellate Tribunal CEGAT, New Delhi dismissed Appeal E/1498/87-A due to the abandonment of the limitation contention but allowed Appeal E/3700/89-A. The latter set aside previous orders and remanded the matter to the Assistant Commissioner for a fresh decision within four months, emphasizing the appellants' entitlement to a refund if their claim is valid under Section 11B of the Central Excise Act, 1944. The Tribunal clarified that final approval of price lists or non-protest of duty payment cannot bar a refund claim under Section 11B, allowing the appellants to claim a refund for excess duty paid. Case-Laws Central Excise Fri, 04 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85943