https://www.taxtmi.com/caselaws?id=97849 The Appellate Tribunal CEGAT allowed the appeal, setting aside the order and remanding the case for re-determination by the Commissioner (Appeals). The Tribunal clarified that the refund claim was under Rule 96ZGG, not Rule 173S, and should not be subject to Section 11B provisions, contrary to the Commissioner's decision. en-us Thu, 10 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 12:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97849 The Appellate Tribunal CEGAT allowed the appeal, setting aside the order and remanding the case for re-determination by the Commissioner (Appeals). The Tribunal clarified that the refund claim was under Rule 96ZGG, not Rule 173S, and should not be subject to Section 11B provisions, contrary to the Commissioner's decision. Case-Laws Central Excise Thu, 10 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97849