1995 (12) TMI 198 - Central Excise

Extract:
.......that no refund application shall be made except in terms of that Section. Collector (Appeals rsquo ) Order is, therefore, correct in law and on facts. 33. emsp I dismiss the appeal of the Revenue. Lower authority shall decide the claim of the respondents on merits subject to Section 11B except the ground of limitation which stands decided as above.