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1997 (7) TMI 186 - AT - Central Excise
Extract:
.......ng exemption based upon the value of clearances during a particular financial year will commence from the date of payment of duty and that such refund claims are covered by Explanation (f) to Section 11B of the CESA, 1944. 13. Accordingly, the impugned orders of the lower appellate authority are set aside and the appeals of the Revenue are allowed.