https://www.taxtmi.com/caselaws?id=86070 The Appellate Tribunal allowed the appeal, finding the rejection of the refund claim unjustified and ordering a reconsideration by the Assistant Collector. The Tribunal emphasized the importance of following proper legal procedures, particularly in refund claims under Sections 11A and 11B of the Act, to ensure fairness for both the Revenue and the assessee. en-us Fri, 06 Dec 1996 00:00:00 +0530 Wed, 10 Aug 2011 10:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86070 The Appellate Tribunal allowed the appeal, finding the rejection of the refund claim unjustified and ordering a reconsideration by the Assistant Collector. The Tribunal emphasized the importance of following proper legal procedures, particularly in refund claims under Sections 11A and 11B of the Act, to ensure fairness for both the Revenue and the assessee. Case-Laws Central Excise Fri, 06 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86070