https://www.taxtmi.com/caselaws?id=44202 The Court held that post-amendment, refunds must comply with the amended Section 11B(2) of the Central Excises & Salt Act, 1944, even if previous orders directed refunds. The Assistant Commissioner was instructed to reassess the petitioner's refund claim according to the new criteria within eight weeks. Compliance with the revised provisions was emphasized, with the respondent required to promptly process the refund if deemed eligible. The Court granted the writ petition in favor of the petitioner, highlighting the significance of following the amended refund procedures under Section 11B(2) of the Act. en-us Mon, 27 Mar 1995 00:00:00 +0530 Wed, 23 Jun 2010 17:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44202 The Court held that post-amendment, refunds must comply with the amended Section 11B(2) of the Central Excises & Salt Act, 1944, even if previous orders directed refunds. The Assistant Commissioner was instructed to reassess the petitioner's refund claim according to the new criteria within eight weeks. Compliance with the revised provisions was emphasized, with the respondent required to promptly process the refund if deemed eligible. The Court granted the writ petition in favor of the petitioner, highlighting the significance of following the amended refund procedures under Section 11B(2) of the Act. Case-Laws Central Excise Mon, 27 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44202