https://www.taxtmi.com/caselaws?id=44625 Section 51 of the Finance Act, 1982 was construed as not overriding Sections 11A and 11B of the Central Excises and Salt Act, 1944, because the issue was governed by the Supreme Court's ruling in J.K. Spg. & Wvg. Mills Ltd. The prior refund order, having attained finality before the quasi-judicial authority, remained effective and could not be defeated by Section 51. The legal position therefore favoured the assessee and preserved the refund claim's finality. en-us Thu, 23 Jan 1997 00:00:00 +0530 Thu, 01 Jul 2010 13:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44625 Section 51 of the Finance Act, 1982 was construed as not overriding Sections 11A and 11B of the Central Excises and Salt Act, 1944, because the issue was governed by the Supreme Court's ruling in J.K. Spg. & Wvg. Mills Ltd. The prior refund order, having attained finality before the quasi-judicial authority, remained effective and could not be defeated by Section 51. The legal position therefore favoured the assessee and preserved the refund claim's finality. Case-Laws Central Excise Thu, 23 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44625