https://www.taxtmi.com/caselaws?id=108048 The Tribunal upheld the Commissioner's decision to reject the Revenue's application for a duty refund based on a Board circular, which was deemed binding. Despite the Revenue's objections, the Tribunal found the circular valid and applicable. Additionally, the Tribunal ruled that the amended Section 11B did not apply retroactively to the refund claim in question, as it had been processed before the amendment. Consequently, the Tribunal dismissed the appellant's appeal, affirming the Commissioner's decision. en-us Tue, 07 Oct 2003 00:00:00 +0530 Wed, 28 Mar 2012 15:04:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108048 The Tribunal upheld the Commissioner's decision to reject the Revenue's application for a duty refund based on a Board circular, which was deemed binding. Despite the Revenue's objections, the Tribunal found the circular valid and applicable. Additionally, the Tribunal ruled that the amended Section 11B did not apply retroactively to the refund claim in question, as it had been processed before the amendment. Consequently, the Tribunal dismissed the appellant's appeal, affirming the Commissioner's decision. Case-Laws Central Excise Tue, 07 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108048