https://www.taxtmi.com/caselaws?id=88319 The Tribunal allowed the appeal, finding that the administrative delay in executing the 1989 order did not render the refund claim pending. The amended Section 11B provisions did not apply as the refund had been ordered by a statutory authority and had become final. The impugned order was set aside, and the appeal was allowed with consequential benefits to the appellants. en-us Tue, 27 Jan 1998 00:00:00 +0530 Fri, 16 Sep 2011 18:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88319 The Tribunal allowed the appeal, finding that the administrative delay in executing the 1989 order did not render the refund claim pending. The amended Section 11B provisions did not apply as the refund had been ordered by a statutory authority and had become final. The impugned order was set aside, and the appeal was allowed with consequential benefits to the appellants. Case-Laws Central Excise Tue, 27 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88319