https://www.taxtmi.com/caselaws?id=47333 The High Court set aside the Assistant Commissioner's decision to return the refund claim application under Section 11B of the Central Excise Act, 1944, emphasizing the need to follow statutory procedures. The court directed the Assistant Commissioner to reconsider the original application, allow the petitioners to submit evidence, and make a decision in compliance with the law. en-us Tue, 06 May 2003 00:00:00 +0530 Wed, 28 Jul 2010 12:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47333 The High Court set aside the Assistant Commissioner's decision to return the refund claim application under Section 11B of the Central Excise Act, 1944, emphasizing the need to follow statutory procedures. The court directed the Assistant Commissioner to reconsider the original application, allow the petitioners to submit evidence, and make a decision in compliance with the law. Case-Laws Central Excise Tue, 06 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47333