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1995 (10) TMI 131 - CEGAT, BOMBAYExtract: ....... been filed within the limit laid down under Section 11B and the evidences confirm the double payment of duty on the same goods, refund claim is to be considered under Section 11B. Hence, I remand the case back to the Asstt. Collector for considering the refund claim in the light of the above observation. 4. emsp Appeal is allowed by way of remand.
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