https://www.taxtmi.com/caselaws?id=94675 A pre-deposit made under a Tribunal's interim order, after the original adjudication is set aside and the matter remanded, is repayable as consequential relief and is not a fresh refund claim governed by the ordinary limitation under Section 11B of the Central Excise Act. Rule 41 of the CEGAT (Procedure) Rules was treated as empowering the Tribunal to issue directions needed to implement its orders and secure justice. The Assistant Commissioner could not re-examine the correctness of the Tribunal's order, and the refund claim was held maintainable with return of the security. en-us Wed, 29 Dec 1999 00:00:00 +0530 Fri, 02 Dec 2011 18:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94675 A pre-deposit made under a Tribunal's interim order, after the original adjudication is set aside and the matter remanded, is repayable as consequential relief and is not a fresh refund claim governed by the ordinary limitation under Section 11B of the Central Excise Act. Rule 41 of the CEGAT (Procedure) Rules was treated as empowering the Tribunal to issue directions needed to implement its orders and secure justice. The Assistant Commissioner could not re-examine the correctness of the Tribunal's order, and the refund claim was held maintainable with return of the security. Case-Laws Central Excise Wed, 29 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94675