https://www.taxtmi.com/caselaws?id=43416 The amended Section 11B introduced a mandatory refund procedure requiring an application in prescribed form with evidence that the duty burden was not passed on, and a non obstante clause stating that refund could be made only in accordance with the statutory mechanism. The text states that, where a writ appeal was pending when the Central Excise Amendment Act, 1991 came into force, the claim had to be governed by the amended provisions. It also states that any refund claim then had to be pursued before the competent authority under the Act, and only admissible refund would be processed under the prescribed procedure. en-us Thu, 06 Aug 1992 00:00:00 +0530 Fri, 18 Jun 2010 09:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43416 The amended Section 11B introduced a mandatory refund procedure requiring an application in prescribed form with evidence that the duty burden was not passed on, and a non obstante clause stating that refund could be made only in accordance with the statutory mechanism. The text states that, where a writ appeal was pending when the Central Excise Amendment Act, 1991 came into force, the claim had to be governed by the amended provisions. It also states that any refund claim then had to be pursued before the competent authority under the Act, and only admissible refund would be processed under the prescribed procedure. Case-Laws Central Excise Thu, 06 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43416