https://www.taxtmi.com/caselaws?id=2940 Section 38-A of the Central Excise Act preserved accrued rights and pending proceedings after amendment, repeal, supersession, or rescission unless a contrary intention appeared. Applying that saving provision, omission of Section 3-A did not extinguish an accrued refund claim under the compounded levy regime or cause the pending refund proceedings to lapse. The Tribunal was therefore required to examine the claim on merits, including unjust enrichment and limitation, rather than rejecting it solely because Section 3-A had been omitted. The Tribunal's approach was incorrect, and the refund appeals were remitted for fresh decision on merits. en-us Fri, 07 Dec 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2940 Section 38-A of the Central Excise Act preserved accrued rights and pending proceedings after amendment, repeal, supersession, or rescission unless a contrary intention appeared. Applying that saving provision, omission of Section 3-A did not extinguish an accrued refund claim under the compounded levy regime or cause the pending refund proceedings to lapse. The Tribunal was therefore required to examine the claim on merits, including unjust enrichment and limitation, rather than rejecting it solely because Section 3-A had been omitted. The Tribunal's approach was incorrect, and the refund appeals were remitted for fresh decision on merits. Case-Laws Central Excise Fri, 07 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2940