https://www.taxtmi.com/caselaws?id=42892 Refund of excise duty crystallised by an appellate order could not be defeated by the six-month limitation in Section 11B(1). Where duty becomes refundable because an appellate or revisional order alters the assessment position, Section 11B(3) requires the refund to be made without insisting on a fresh application within the general limitation period. The appellate finding that galvanising did not amount to manufacture had already created the refund entitlement, so the refusal on limitation grounds was incorrect and the refund was payable to the assessee. en-us Mon, 23 Jul 1990 00:00:00 +0530 Mon, 14 Jun 2010 18:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42892 Refund of excise duty crystallised by an appellate order could not be defeated by the six-month limitation in Section 11B(1). Where duty becomes refundable because an appellate or revisional order alters the assessment position, Section 11B(3) requires the refund to be made without insisting on a fresh application within the general limitation period. The appellate finding that galvanising did not amount to manufacture had already created the refund entitlement, so the refusal on limitation grounds was incorrect and the refund was payable to the assessee. Case-Laws Central Excise Mon, 23 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42892