https://www.taxtmi.com/caselaws?id=110575 The Tribunal upheld the Assistant Commissioner's decision to deny a refund claim by the assessee for duty paid on welding electrodes, citing non-compliance with Section 11B(2) of the Act. Despite the refund order predating the amendment to Section 11B, the notice for recovery was deemed valid as it was issued within the prescribed period. The Tribunal concluded that the refund proceedings were not closed before the amendment, justifying the denial of the refund and ordering the recovery of the refunded amount to be deposited in the Consumer Welfare Fund. en-us Mon, 08 Dec 2003 00:00:00 +0530 Tue, 17 Apr 2012 15:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110575 The Tribunal upheld the Assistant Commissioner's decision to deny a refund claim by the assessee for duty paid on welding electrodes, citing non-compliance with Section 11B(2) of the Act. Despite the refund order predating the amendment to Section 11B, the notice for recovery was deemed valid as it was issued within the prescribed period. The Tribunal concluded that the refund proceedings were not closed before the amendment, justifying the denial of the refund and ordering the recovery of the refunded amount to be deposited in the Consumer Welfare Fund. Case-Laws Central Excise Mon, 08 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110575