1996 (4) TMI 198

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.... the Respondent. [Order]. -  The appeal is moved by the Revenue against the order of the Commissioner of Central Excise (Appeals) allowing the appeal of the respondents. 2. The issue relates to refund of handlooms cess collected under the Khadi and other Handloom Industries Development Act, 1953. There is no dispute that the refund is otherwise entitled to the respondents. But t....

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....e Assistant Commissioner has to apply the amended provisions of Section 11B, as per the Supreme Court decision in the case of Union of India v. ITC Ltd. reported in l993 (67) E.L.T. 3 (S.C.). He, therefore, pleads that the Commissioner (Appeals) is be justified in allowing the appeal of the respondents. 3. After hearing both the sides, I find that the question to be considered is whether t....

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....nder, including those relating to refunds and exemptions from duty, shall, so far as may be, apply in relation to the levy and collection of the additional duties as they apply in relation to the levy and collection of the duties of excise on the goods specified in sub-section (1)." Similar provisions are also found in sub-section (3) of Section 3 of Additional Duties of Excise ( Textiles and T....