Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2000 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (8) TMI 765 - CEGAT, MUMBAIExtract: ....... to indicate the reasons for my disagreement. Once it is held that the refund arose consequent upon the finalisation of the provisional assessment, it is not necessary to consider what the situation would be if sub-section (2) of section 11B of the Act were to apply. The appeal can be disposed of without entering that area. 14. emsp Appeal allowed.
|