Amended Sec. 11B applicable in cases where implementation of order under un-amended sec.11B is pending – SC

CA Urvashi Porwal Brief of the Case In the case of CCE V/s. M/s. Dalmia Cement (Bharat) Ltd., the Hon’ble Supreme Court of India held that Section 11B of the Central Excise Act, as amended, applies to the cases where though an   order   has   been   passed   directing   refund, implementation of the order is pending. Brief Facts The period involved for which the respondent wanted refund of the excise duty paid by it is 1970-1978. It may be mentioned that there was a dispute regarding the assessable value of cement cleared by the assessee during the aforesaid period, when excise ...