1989 (11) TMI 60 - SC - Central Excise

Summary

The Supreme Court allowed an appeal for refund of central excise duties, overturning the Tribunal's decision. The Court held that an earlier application for refund was valid under Rule 11, contrary to the Tribunal's ruling. The matter was remanded to the Collector for verification and refund determination from 10-5-74 to 31-7-75. No costs were awarded. (Case citation: 1989 (11) TMI 60 - Supreme Court)