https://www.taxtmi.com/highlights?id=28750 If the appellant in the capacity of recipient of service files the refund application before the Central Excise Authorities, it should be proper and maintainable under Section 11B of the Central Excise Act, 1944 - AT en-us Sat, 23 Apr 2016 10:53:25 +0530 Fri, 22 Apr 2016 13:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28750 If the appellant in the capacity of recipient of service files the refund application before the Central Excise Authorities, it should be proper and maintainable under Section 11B of the Central Excise Act, 1944 - AT Highlights Service Tax Sat, 23 Apr 2016 10:53:25 +0530 https://www.taxtmi.com/highlights?id=28750