1996 (11) TMI 235 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding rebate of duty paid on rice bran oil used in manufacturing vegetable products. The rejection of the claim on the ground of limitation was overturned as the assessment being provisional meant the relevant date for processing the refund claim was the date of final assessment. The impugned order was set aside, and the refund claim was directed to be processed according to law. (Case: 1996 (11) TMI 235 - CEGAT, Mumbai)