https://www.taxtmi.com/caselaws?id=110468 The appellant, a handicapped person, challenged the rejection of her refund claim for a car purchased from the manufacturer. Despite being initially denied on the basis of locus standi, the Tribunal ruled in favor of the appellant, recognizing her right under Section 11B to claim a refund as the buyer who had borne the duty. The order-in-appeal was set aside as legally unsustainable, and the appellant was granted the refund amount based on the purchase invoice. Ultimately, the appellant's appeal was allowed, providing her with the appropriate relief as per the law. en-us Tue, 13 Jan 2004 00:00:00 +0530 Mon, 16 Apr 2012 18:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110468 The appellant, a handicapped person, challenged the rejection of her refund claim for a car purchased from the manufacturer. Despite being initially denied on the basis of locus standi, the Tribunal ruled in favor of the appellant, recognizing her right under Section 11B to claim a refund as the buyer who had borne the duty. The order-in-appeal was set aside as legally unsustainable, and the appellant was granted the refund amount based on the purchase invoice. Ultimately, the appellant's appeal was allowed, providing her with the appropriate relief as per the law. Case-Laws Central Excise Tue, 13 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110468