https://www.taxtmi.com/article/detailed?id=1489 Section 11B requires authorities to examine refund applications, determine and either credit or pay refundable duties where satisfied; the statute contains no provision to return an application as disposal. An authority may reject a claim, defer adjudication until related legal questions are settled, or decide the claim on merits, but merely returning the application is impermissible. The limitation period and interest consequences are relevant, and the Kerala High Court remanded a returned claim for proper adjudication. en-us Mon, 31 Oct 2011 12:07:59 +0530 Mon, 31 Oct 2011 12:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1489 Section 11B requires authorities to examine refund applications, determine and either credit or pay refundable duties where satisfied; the statute contains no provision to return an application as disposal. An authority may reject a claim, defer adjudication until related legal questions are settled, or decide the claim on merits, but merely returning the application is impermissible. The limitation period and interest consequences are relevant, and the Kerala High Court remanded a returned claim for proper adjudication. Articles Central Excise Mon, 31 Oct 2011 12:07:59 +0530 https://www.taxtmi.com/article/detailed?id=1489