https://www.taxtmi.com/caselaws?id=91198 The Tribunal allowed the appeal, setting aside the rejection of the refund claim by the Asstt. Commissioner and upheld by the Commissioner (Appeals). The Tribunal held that the appellant, despite being a purchaser of components and not the manufacturer, had the right to file a refund claim under the amended Section 11B. The Tribunal found that the Departmental Representative's objections were inconsistent with the law and Supreme Court precedents, remanding the matter for a fresh decision in accordance with the amended provision. en-us Tue, 09 Jun 1998 00:00:00 +0530 Fri, 14 Oct 2011 13:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91198 The Tribunal allowed the appeal, setting aside the rejection of the refund claim by the Asstt. Commissioner and upheld by the Commissioner (Appeals). The Tribunal held that the appellant, despite being a purchaser of components and not the manufacturer, had the right to file a refund claim under the amended Section 11B. The Tribunal found that the Departmental Representative's objections were inconsistent with the law and Supreme Court precedents, remanding the matter for a fresh decision in accordance with the amended provision. Case-Laws Central Excise Tue, 09 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91198