https://www.taxtmi.com/caselaws?id=313846 The Tribunal referred the matter to a Larger Bench to resolve whether an assessee, who did not opt for provisional assessment, can claim a refund of excess duty paid under Section 11B of the Central Excise Act, 1944. The referral was necessitated by conflicting interpretations between the Tribunal and the High Court. The Tribunal directed the Registrar to present the case to the Honorable President for constituting the Larger Bench, highlighting the need for a definitive resolution on this pivotal legal question. en-us Fri, 12 Oct 2018 00:00:00 +0530 Fri, 03 May 2024 20:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313846 The Tribunal referred the matter to a Larger Bench to resolve whether an assessee, who did not opt for provisional assessment, can claim a refund of excess duty paid under Section 11B of the Central Excise Act, 1944. The referral was necessitated by conflicting interpretations between the Tribunal and the High Court. The Tribunal directed the Registrar to present the case to the Honorable President for constituting the Larger Bench, highlighting the need for a definitive resolution on this pivotal legal question. Case-Laws Central Excise Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313846