https://www.taxtmi.com/caselaws?id=43860 The court emphasized the importance of complying with Section 11B provisions of the Central Excises and Salt Act, 1944 for refund of excise duty. It clarified that refund applications must be in prescribed form, and non-compliance should prompt resubmission rather than rejection. The decision highlighted the dependency of refunds on the CEGAT's appeal outcome, directing prompt resolution and entitlement to interest if delays occur. Overall, the judgment provided clarity on procedural requirements, ensuring that substantive refund rights are not hindered by procedural hurdles. en-us Wed, 27 Apr 1994 00:00:00 +0530 Mon, 21 Jun 2010 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43860 The court emphasized the importance of complying with Section 11B provisions of the Central Excises and Salt Act, 1944 for refund of excise duty. It clarified that refund applications must be in prescribed form, and non-compliance should prompt resubmission rather than rejection. The decision highlighted the dependency of refunds on the CEGAT's appeal outcome, directing prompt resolution and entitlement to interest if delays occur. Overall, the judgment provided clarity on procedural requirements, ensuring that substantive refund rights are not hindered by procedural hurdles. Case-Laws Central Excise Wed, 27 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43860