https://www.taxtmi.com/caselaws?id=44805 Pending excise refund claims must be tested under the refund law in force when the claim is considered, so an amended Section 11B regime applied rather than the earlier Rule 11 framework. The amended law required satisfaction of the statutory conditions, including the bar on automatic refund where duty incidence may have been passed on, and refund could not be ordered outside that scheme. An appellate order concerning one manufacturing unit did not automatically create refund entitlement for another unit in a different jurisdiction; a fresh claim and compliance with the governing procedure were still required. en-us Wed, 05 Mar 1997 00:00:00 +0530 Sat, 03 Jul 2010 18:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44805 Pending excise refund claims must be tested under the refund law in force when the claim is considered, so an amended Section 11B regime applied rather than the earlier Rule 11 framework. The amended law required satisfaction of the statutory conditions, including the bar on automatic refund where duty incidence may have been passed on, and refund could not be ordered outside that scheme. An appellate order concerning one manufacturing unit did not automatically create refund entitlement for another unit in a different jurisdiction; a fresh claim and compliance with the governing procedure were still required. Case-Laws Central Excise Wed, 05 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44805